https://www.taxtmi.com/caselaws?id=342931 The CESTAT Hyderabad dismissed the appeal regarding a refund claim as time-barred, ruling that the relevant date for limitation was the date of goods received in the SEZ, not the date of export. Additionally, the Tribunal upheld that clearances to SEZ should be considered as exports, dismissing the Department's appeal. The judgment provided a detailed analysis of legal provisions and precedents, ultimately concluding the legal proceedings based on established principles and factual circumstances. en-us Tue, 28 Mar 2017 00:00:00 +0530 Mon, 15 May 2017 05:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342931 The CESTAT Hyderabad dismissed the appeal regarding a refund claim as time-barred, ruling that the relevant date for limitation was the date of goods received in the SEZ, not the date of export. Additionally, the Tribunal upheld that clearances to SEZ should be considered as exports, dismissing the Department's appeal. The judgment provided a detailed analysis of legal provisions and precedents, ultimately concluding the legal proceedings based on established principles and factual circumstances. Case-Laws Central Excise Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342931