https://www.taxtmi.com/caselaws?id=325159 The Tribunal ruled in favor of the appellant, allowing the appeal for refund of unutilized CENVAT Credit for clearances made to SEZ units. The Tribunal determined that clearances to SEZ should be treated as exports under the SEZ Act, citing the overriding effect of the Act on other laws. By equating clearances to SEZ with exports, the Tribunal concluded that the appellant was entitled to the refund, setting aside the lower authorities' decision. en-us Thu, 26 Nov 2015 00:00:00 +0530 Sat, 01 Oct 2016 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325159 The Tribunal ruled in favor of the appellant, allowing the appeal for refund of unutilized CENVAT Credit for clearances made to SEZ units. The Tribunal determined that clearances to SEZ should be treated as exports under the SEZ Act, citing the overriding effect of the Act on other laws. By equating clearances to SEZ with exports, the Tribunal concluded that the appellant was entitled to the refund, setting aside the lower authorities' decision. Case-Laws Central Excise Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325159