https://www.taxtmi.com/caselaws?id=759164 Clearances from DTA to SEZ units were treated as export clearances under the SEZ Act, 2005, which deems supply to an SEZ as export and gives the Act overriding effect; on that basis, accumulated Cenvat credit refund under Rule 5 of the Cenvat Credit Rules, 2004 remained available. The Board circular also confirmed that the refund benefit continued for DTA clearances to SEZ even after the 2015 notifications. Relying on its earlier view on export-oriented supplies, including mega power project clearances, the Tribunal held that the contrary approach of the Commissioner (Appeals) could not stand and that refund was admissible. en-us Wed, 28 Aug 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759164 Clearances from DTA to SEZ units were treated as export clearances under the SEZ Act, 2005, which deems supply to an SEZ as export and gives the Act overriding effect; on that basis, accumulated Cenvat credit refund under Rule 5 of the Cenvat Credit Rules, 2004 remained available. The Board circular also confirmed that the refund benefit continued for DTA clearances to SEZ even after the 2015 notifications. Relying on its earlier view on export-oriented supplies, including mega power project clearances, the Tribunal held that the contrary approach of the Commissioner (Appeals) could not stand and that refund was admissible. Case-Laws Central Excise Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759164