https://www.taxtmi.com/caselaws?id=31883 Refund of central excise duty under Notification No. 58/2003-C.E. was found admissible for goods cleared to a Special Economic Zone unit where the ARE-1 and export documents described the goods in substance the same way, and there was no dispute about clearance to, or receipt by, the SEZ recipient unit. The mere fact that duty had been paid at the time of clearance did not defeat the claim on these facts, and no infirmity was found in the refund order. The Revenue's challenge was therefore rejected. en-us Wed, 28 May 2008 00:00:00 +0530 Fri, 26 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31883 Refund of central excise duty under Notification No. 58/2003-C.E. was found admissible for goods cleared to a Special Economic Zone unit where the ARE-1 and export documents described the goods in substance the same way, and there was no dispute about clearance to, or receipt by, the SEZ recipient unit. The mere fact that duty had been paid at the time of clearance did not defeat the claim on these facts, and no infirmity was found in the refund order. The Revenue's challenge was therefore rejected. Case-Laws Central Excise Wed, 28 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31883