https://www.taxtmi.com/caselaws?id=328834 The Tribunal held that supplies to SEZ are exports under the SEZ Act 2005 and SEZ Rules 2006, entitling them to benefits under various laws. The appellant was granted a refund under Rule 5 of Cenvat Credit Rules, 2004, as SEZ supplies were deemed eligible for such refunds. The Tribunal set aside the lower authority's decision, ruling in favor of the appellant. en-us Wed, 06 Apr 2016 00:00:00 +0530 Sat, 12 Nov 2016 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328834 The Tribunal held that supplies to SEZ are exports under the SEZ Act 2005 and SEZ Rules 2006, entitling them to benefits under various laws. The appellant was granted a refund under Rule 5 of Cenvat Credit Rules, 2004, as SEZ supplies were deemed eligible for such refunds. The Tribunal set aside the lower authority's decision, ruling in favor of the appellant. Case-Laws Central Excise Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328834