https://www.taxtmi.com/caselaws?id=413133 The appellant successfully challenged the order confirming payment under the Cenvat Credit Rules, 2004, for supplying goods to SEZ developers. The High Court determined that the notification exempting supplies to SEZ developers had retrospective effect, as established in previous judgments. Consequently, the appellant was not obligated to maintain separate accounts or pay the demanded amount, leading to the setting aside of the impugned order and allowing the appeal. en-us Fri, 01 Oct 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413133 The appellant successfully challenged the order confirming payment under the Cenvat Credit Rules, 2004, for supplying goods to SEZ developers. The High Court determined that the notification exempting supplies to SEZ developers had retrospective effect, as established in previous judgments. Consequently, the appellant was not obligated to maintain separate accounts or pay the demanded amount, leading to the setting aside of the impugned order and allowing the appeal. Case-Laws Central Excise Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413133