https://www.taxtmi.com/caselaws?id=343078 CESTAT Bangalore held that refund of excise duty on clearances to an SEZ unit was not maintainable because the assessee had not complied with the prescribed procedure under the SEZ Rules and the relevant exemption notification. The scheme did not confer an unconditional exemption; duty-free clearance or rebate procedure, the domestic procurement certificate, and the required documentation had to be satisfied for refund under Section 11B of the Central Excise Act, 1944. As those statutory and procedural conditions were not met, the refund claim was rightly rejected and the appeal failed. en-us Mon, 15 May 2017 00:00:00 +0530 Thu, 22 Jun 2017 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343078 CESTAT Bangalore held that refund of excise duty on clearances to an SEZ unit was not maintainable because the assessee had not complied with the prescribed procedure under the SEZ Rules and the relevant exemption notification. The scheme did not confer an unconditional exemption; duty-free clearance or rebate procedure, the domestic procurement certificate, and the required documentation had to be satisfied for refund under Section 11B of the Central Excise Act, 1944. As those statutory and procedural conditions were not met, the refund claim was rightly rejected and the appeal failed. Case-Laws Central Excise Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343078