https://www.taxtmi.com/caselaws?id=272289 Goods supplied from the Domestic Tariff Area to a Special Economic Zone are treated as export for refund purposes because the Special Economic Zones Act gives overriding effect to its provisions and deems the Zone to be outside the customs territory of India. On that basis, the statutory scheme under the SEZ Rules and the Cenvat Credit Rules permits refund of accumulated Cenvat credit under Rule 5, and the later excise amendment did not alter that position. The Tribunal followed the settled legal position and the Board's clarification, confirming that such clearances continue to qualify as export for rebate and refund treatment. en-us Fri, 19 Feb 2016 00:00:00 +0530 Tue, 15 Nov 2016 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272289 Goods supplied from the Domestic Tariff Area to a Special Economic Zone are treated as export for refund purposes because the Special Economic Zones Act gives overriding effect to its provisions and deems the Zone to be outside the customs territory of India. On that basis, the statutory scheme under the SEZ Rules and the Cenvat Credit Rules permits refund of accumulated Cenvat credit under Rule 5, and the later excise amendment did not alter that position. The Tribunal followed the settled legal position and the Board's clarification, confirming that such clearances continue to qualify as export for rebate and refund treatment. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272289