https://www.taxtmi.com/caselaws?id=369237 Notification No. 39/2002-Central Excise permits duty-free clearances of goods brought into a Special Economic Zone by a developer only when the relevant SEZ status exists. The appellant obtained SEZ status from 16 November 2010 and sought the benefit for an earlier period, but the notification could not be applied retrospectively to a period before that status was granted. The claimed refund or duty-free benefit was therefore not available for the period covered by the appeals. en-us Wed, 10 Oct 2018 00:00:00 +0530 Wed, 24 Oct 2018 08:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369237 Notification No. 39/2002-Central Excise permits duty-free clearances of goods brought into a Special Economic Zone by a developer only when the relevant SEZ status exists. The appellant obtained SEZ status from 16 November 2010 and sought the benefit for an earlier period, but the notification could not be applied retrospectively to a period before that status was granted. The claimed refund or duty-free benefit was therefore not available for the period covered by the appeals. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369237