https://www.taxtmi.com/caselaws?id=187844 Supply of goods to a Special Economic Zone warehousing unit for its authorised operations was treated as export under the SEZ framework, because Rule 18(5) of the SEZ Rules, 2006 recognises warehousing and related commercial operations as authorised activities and the authorisation letter supported that use. On that basis, the supply qualified for refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2005, and the refund was upheld. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 09 Nov 2016 11:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187844 Supply of goods to a Special Economic Zone warehousing unit for its authorised operations was treated as export under the SEZ framework, because Rule 18(5) of the SEZ Rules, 2006 recognises warehousing and related commercial operations as authorised activities and the authorisation letter supported that use. On that basis, the supply qualified for refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2005, and the refund was upheld. Case-Laws Central Excise Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187844