https://www.taxtmi.com/caselaws?id=344795 The Tribunal ruled in favor of the appellants, holding that supplies made to SEZ developers constitute "export" under the SEZ Act and are exempt from payment under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The Tribunal also found that Rule 6 does not apply to supplies made to SEZ developers, and the retrospective application of Notification No. 50/2008-C.E. (N.T.) was upheld. The extended period of limitation for demand and penalties was not invoked due to the complex interpretation of SEZ provisions. The impugned order was set aside, granting relief to the appellants and rejecting the Department's appeals. en-us Fri, 26 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344795 The Tribunal ruled in favor of the appellants, holding that supplies made to SEZ developers constitute "export" under the SEZ Act and are exempt from payment under Rule 6(3)(b) of the Cenvat Credit Rules, 2004. The Tribunal also found that Rule 6 does not apply to supplies made to SEZ developers, and the retrospective application of Notification No. 50/2008-C.E. (N.T.) was upheld. The extended period of limitation for demand and penalties was not invoked due to the complex interpretation of SEZ provisions. The impugned order was set aside, granting relief to the appellants and rejecting the Department's appeals. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344795