https://www.taxtmi.com/caselaws?id=188997 The Tribunal ruled in favor of the appellant, holding that they were entitled to a refund claim for Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 for supplies of finished goods made to SEZ developers before the issuance of Notification No. 50/2008 CE(N.T.). The Tribunal considered previous tribunal judgments, High Court decisions, and a CBEC circular, determining that supplies to SEZ developers were akin to exports even before the notification amendment. Consequently, the Tribunal granted the refund claim to the appellant, affirming their entitlement to benefits equivalent to physical exports outside the country. en-us Wed, 10 Feb 2016 00:00:00 +0530 Fri, 23 Dec 2016 10:11:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188997 The Tribunal ruled in favor of the appellant, holding that they were entitled to a refund claim for Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 for supplies of finished goods made to SEZ developers before the issuance of Notification No. 50/2008 CE(N.T.). The Tribunal considered previous tribunal judgments, High Court decisions, and a CBEC circular, determining that supplies to SEZ developers were akin to exports even before the notification amendment. Consequently, the Tribunal granted the refund claim to the appellant, affirming their entitlement to benefits equivalent to physical exports outside the country. Case-Laws Central Excise Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188997