https://www.taxtmi.com/caselaws?id=334170 The Tribunal upheld the Commissioner (Appeals) order allowing the refund claim of unutilized cenvat credit for clearances to a SEZ unit. It held that supplies to SEZ units are eligible for benefits under the Central Excise Act 1944 and related Rules, as clarified in CBEC Circulars and supported by case law. The Tribunal dismissed the Revenue's appeal, finding no error in the Commissioner's decision. 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 The Tribunal upheld the Commissioner (Appeals) order allowing the refund claim of unutilized cenvat credit for clearances to a SEZ unit. It held that supplies to SEZ units are eligible for benefits under the Central Excise Act 1944 and related Rules, as clarified in CBEC Circulars and supported by case law. The Tribunal dismissed the Revenue's appeal, finding no error in the Commissioner's decision. Case-Laws Central Excise Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334170