https://www.taxtmi.com/caselaws?id=391439 The substitution of Rule 6(6)(i) extending the CENVAT credit exclusion to clearances made to a special economic zone developer for authorised operations was treated as clarificatory and retrospective. On that basis, such supplies from the Domestic Tariff Area were regarded as exports within the scheme of the Special Economic Zones Act, 2005, and therefore fell outside the Rule 6 reversal requirement. The demand for 10% of the value of the clearances and the associated penalty were not sustainable, and the impugned order was set aside with consequential relief. en-us Thu, 09 Jan 2020 00:00:00 +0530 Wed, 29 Jan 2020 06:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391439 The substitution of Rule 6(6)(i) extending the CENVAT credit exclusion to clearances made to a special economic zone developer for authorised operations was treated as clarificatory and retrospective. On that basis, such supplies from the Domestic Tariff Area were regarded as exports within the scheme of the Special Economic Zones Act, 2005, and therefore fell outside the Rule 6 reversal requirement. The demand for 10% of the value of the clearances and the associated penalty were not sustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 09 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391439