https://www.taxtmi.com/caselaws?id=302599 The Tribunal set aside the Order-in-Original, ruling in favor of the Appellant, as the duty demand, interest, and penalty were deemed unsustainable both on merits and limitation grounds. The Tribunal found that supplies to SEZ by DTA units qualify as exports under the SEZ Act, and a substitution in Rule 6(6)(i) was clarificatory and retrospective, treating SEZ developers equally with SEZ units. The Appellant's compliance with CBEC circular and known clearances led to the appeal's success, with consequential relief granted as per law. en-us Tue, 27 Jul 2021 00:00:00 +0530 Wed, 08 Jun 2022 07:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302599 The Tribunal set aside the Order-in-Original, ruling in favor of the Appellant, as the duty demand, interest, and penalty were deemed unsustainable both on merits and limitation grounds. The Tribunal found that supplies to SEZ by DTA units qualify as exports under the SEZ Act, and a substitution in Rule 6(6)(i) was clarificatory and retrospective, treating SEZ developers equally with SEZ units. The Appellant's compliance with CBEC circular and known clearances led to the appeal's success, with consequential relief granted as per law. Case-Laws Central Excise Tue, 27 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302599