https://www.taxtmi.com/caselaws?id=270225 The Tribunal held that appeals on rebate of duty for goods supplied to SEZs do not fall under its jurisdiction as per the proviso to Section 35B(1) of the Central Excise Act. The interpretation was based on harmonizing statutory provisions and the legal fiction of treating SEZ supplies as exports. The decision aimed to uphold the purpose of the statutory fiction without rendering any provisions redundant. The judgment emphasized the logical extension of considering SEZ supplies as exports for rebate purposes. en-us Thu, 17 Dec 2015 00:00:00 +0530 Thu, 05 May 2016 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270225 The Tribunal held that appeals on rebate of duty for goods supplied to SEZs do not fall under its jurisdiction as per the proviso to Section 35B(1) of the Central Excise Act. The interpretation was based on harmonizing statutory provisions and the legal fiction of treating SEZ supplies as exports. The decision aimed to uphold the purpose of the statutory fiction without rendering any provisions redundant. The judgment emphasized the logical extension of considering SEZ supplies as exports for rebate purposes. Case-Laws Central Excise Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270225