https://www.taxtmi.com/caselaws?id=413133 The Special Economic Zones Act, 2005 treats supplies from the Domestic Tariff Area to an SEZ unit or developer as exports and gives that regime overriding effect. An amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004, by substitution, was treated as clarificatory and therefore operating from inception. On that basis, supplies made to SEZ developers for authorised operations were outside Rule 6(1), (2), (3) and (4) even for the earlier period, so no reversal of Cenvat credit or payment of the prescribed percentage was required. Once the principal demand failed, interest and penalty also could not survive. 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 Special Economic Zones Act, 2005 treats supplies from the Domestic Tariff Area to an SEZ unit or developer as exports and gives that regime overriding effect. An amendment to Rule 6(6)(i) of the Cenvat Credit Rules, 2004, by substitution, was treated as clarificatory and therefore operating from inception. On that basis, supplies made to SEZ developers for authorised operations were outside Rule 6(1), (2), (3) and (4) even for the earlier period, so no reversal of Cenvat credit or payment of the prescribed percentage was required. Once the principal demand failed, interest and penalty also could not survive. Case-Laws Central Excise Fri, 01 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413133