https://www.taxtmi.com/caselaws?id=361359 Supplies from the Domestic Tariff Area to a Special Economic Zone were treated as exports for the purpose of refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that authority relied on for export duty under the Customs Act operated in a different statutory context and could not deny refund under Rule 5. It also noted later decisions and Board circulars recognising entitlement to refund on such clearances. Refund was therefore admissible and the Revenue's challenge failed. en-us Tue, 22 May 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361359 Supplies from the Domestic Tariff Area to a Special Economic Zone were treated as exports for the purpose of refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004. The Tribunal held that authority relied on for export duty under the Customs Act operated in a different statutory context and could not deny refund under Rule 5. It also noted later decisions and Board circulars recognising entitlement to refund on such clearances. Refund was therefore admissible and the Revenue's challenge failed. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361359