https://www.taxtmi.com/caselaws?id=334170 Supplies from a DTA unit to an SEZ unit are treated as export-linked clearances under the SEZ framework, which has overriding effect where inconsistent with other laws. On that basis, refund of unutilised accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 remains admissible for such clearances, because the SEZ Act and Rules recognise them for export-related benefits and the relevant Board circulars support that position. The cited amendment notifications did not change this treatment, so rejection of the refund claim was not sustainable and the refund was upheld. en-us Wed, 21 Sep 2016 00:00:00 +0530 Fri, 04 Nov 2016 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334170 Supplies from a DTA unit to an SEZ unit are treated as export-linked clearances under the SEZ framework, which has overriding effect where inconsistent with other laws. On that basis, refund of unutilised accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 remains admissible for such clearances, because the SEZ Act and Rules recognise them for export-related benefits and the relevant Board circulars support that position. The cited amendment notifications did not change this treatment, so rejection of the refund claim was not sustainable and the refund was upheld. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334170