https://www.taxtmi.com/caselaws?id=762573 The Bombay HC addressed whether supply of goods to SEZ under the SEZ Act 2005 constitutes export for Cenvat Credit refund purposes under Cenvat Credit Rules 2004. The court noted that original adjudicating and appellate authorities decided prior to 2015 without benefit of a circular dated 28 April 2015 clarifying that rebate on goods cleared from Domestic Tariff Area to SEZ would be treated as export for Cenvat Credit Rules purposes. By consent of parties, the matter was remanded to Appellate Authority for fresh consideration incorporating the 2015 circular and relevant decisions. en-us Fri, 29 Nov 2024 00:00:00 +0530 Mon, 16 Mar 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762573 The Bombay HC addressed whether supply of goods to SEZ under the SEZ Act 2005 constitutes export for Cenvat Credit refund purposes under Cenvat Credit Rules 2004. The court noted that original adjudicating and appellate authorities decided prior to 2015 without benefit of a circular dated 28 April 2015 clarifying that rebate on goods cleared from Domestic Tariff Area to SEZ would be treated as export for Cenvat Credit Rules purposes. By consent of parties, the matter was remanded to Appellate Authority for fresh consideration incorporating the 2015 circular and relevant decisions. Case-Laws Central Excise Fri, 29 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762573