https://www.taxtmi.com/caselaws?id=295213 A clarificatory substitution of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 was treated as retrospective because it aligned the Rules with the SEZ regime, under which supplies from the Domestic Tariff Area to a Special Economic Zone developer for authorised operations are treated as exports. On that basis, clearances to SEZ developers made before 31.12.2008 also qualified for the Rule 6(6)(i) benefit, and no reversal demand under Rule 6 could be sustained. en-us Mon, 16 Jan 2017 00:00:00 +0530 Tue, 25 May 2021 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295213 A clarificatory substitution of Rule 6(6)(i) of the Cenvat Credit Rules, 2004 was treated as retrospective because it aligned the Rules with the SEZ regime, under which supplies from the Domestic Tariff Area to a Special Economic Zone developer for authorised operations are treated as exports. On that basis, clearances to SEZ developers made before 31.12.2008 also qualified for the Rule 6(6)(i) benefit, and no reversal demand under Rule 6 could be sustained. Case-Laws Central Excise Mon, 16 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295213