https://www.taxtmi.com/caselaws?id=420465 The Tribunal allowed the appeal, setting aside the demand of Rs. 1,97,01,669 along with interest and penalty. The retrospective amendment in the Finance Act, 2012 exempted the appellant from making payments under Rule 6 for supplies to SEZ Developers. Legal interpretations and precedents supported the exemption, treating supplies to SEZ Developers as exports. The Tribunal's decision was based on the combined effect of legal amendments and established precedents, ensuring a just outcome in favor of the appellant. en-us Fri, 01 Apr 2022 00:00:00 +0530 Sat, 02 Apr 2022 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420465 The Tribunal allowed the appeal, setting aside the demand of Rs. 1,97,01,669 along with interest and penalty. The retrospective amendment in the Finance Act, 2012 exempted the appellant from making payments under Rule 6 for supplies to SEZ Developers. Legal interpretations and precedents supported the exemption, treating supplies to SEZ Developers as exports. The Tribunal's decision was based on the combined effect of legal amendments and established precedents, ensuring a just outcome in favor of the appellant. Case-Laws Central Excise Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420465