https://www.taxtmi.com/caselaws?id=757623 CESTAT Ahmedabad held that Special Additional Excise Duty (SAED) under Section 147 of Finance Act 2002 and Additional Duty of Excise (AED) under Section 112 of Finance Act 2018 cannot be levied on goods manufactured in Special Economic Zones. The Tribunal ruled that since these duties are additional to excise duties under Central Excise Act 1944, and Section 3 of the Central Excise Act excludes SEZ goods from excise levy, SAED and AED are similarly excluded. The subordinate legislation (notifications) cannot override primary legislation. The SEZ Act 2005 also provides overriding effect exempting all duties on SEZ manufactured goods. Revenue's appeal was dismissed, and the respondent was held entitled to refund with interest. en-us Wed, 14 Aug 2024 00:00:00 +0530 Thu, 22 Aug 2024 12:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757623 CESTAT Ahmedabad held that Special Additional Excise Duty (SAED) under Section 147 of Finance Act 2002 and Additional Duty of Excise (AED) under Section 112 of Finance Act 2018 cannot be levied on goods manufactured in Special Economic Zones. The Tribunal ruled that since these duties are additional to excise duties under Central Excise Act 1944, and Section 3 of the Central Excise Act excludes SEZ goods from excise levy, SAED and AED are similarly excluded. The subordinate legislation (notifications) cannot override primary legislation. The SEZ Act 2005 also provides overriding effect exempting all duties on SEZ manufactured goods. Revenue's appeal was dismissed, and the respondent was held entitled to refund with interest. Case-Laws Central Excise Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757623