https://www.taxtmi.com/caselaws?id=370481 The appellant successfully argued for the inclusion of exempted goods cleared to a Special Economic Zone (SEZ) in the total turnover of exported goods for calculating the refund of accumulated CENVAT credit. The Member (Judicial) relied on precedent and concluded that clearances to SEZ units should be treated as exports, entitling the appellant to a refund of Rs. 1,58,945. The impugned order was set aside, and the appeal was allowed with consequential reliefs due to the introduction of GST affecting cash refund availability. en-us Fri, 12 Oct 2018 00:00:00 +0530 Mon, 19 Nov 2018 08:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370481 The appellant successfully argued for the inclusion of exempted goods cleared to a Special Economic Zone (SEZ) in the total turnover of exported goods for calculating the refund of accumulated CENVAT credit. The Member (Judicial) relied on precedent and concluded that clearances to SEZ units should be treated as exports, entitling the appellant to a refund of Rs. 1,58,945. The impugned order was set aside, and the appeal was allowed with consequential reliefs due to the introduction of GST affecting cash refund availability. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370481