https://www.taxtmi.com/caselaws?id=439012 The Tribunal ruled in favor of the appellant on all three issues. It held that supplies to SEZ should be considered as exports, exempting them from the 10% payment under Rule 6(3) of Cenvat Credit Rules. The demand for duty on refundable security deposits was remanded for further examination based on treatment in the appellant's books. Additionally, excess insurance charges were deemed not liable for duty. The Tribunal allowed the appeals, modifying the order and setting aside personal penalties, as the issues involved interpretation of law rather than clandestine removal of goods. en-us Mon, 12 Jun 2023 00:00:00 +0530 Wed, 14 Jun 2023 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439012 The Tribunal ruled in favor of the appellant on all three issues. It held that supplies to SEZ should be considered as exports, exempting them from the 10% payment under Rule 6(3) of Cenvat Credit Rules. The demand for duty on refundable security deposits was remanded for further examination based on treatment in the appellant's books. Additionally, excess insurance charges were deemed not liable for duty. The Tribunal allowed the appeals, modifying the order and setting aside personal penalties, as the issues involved interpretation of law rather than clandestine removal of goods. Case-Laws Central Excise Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439012