https://www.taxtmi.com/caselaws?id=766132 The SC dismissed the appeal, affirming the decisions of the Commissioner (Appeals) and the Tribunal. It held that goods manufactured and exported from the Reliance Jamnagar SEZ are not subject to Special Additional Excise Duty (SAED) and Additional Duty of Excise (AED). The Court confirmed that such goods qualify as exports under SEZ law and the Central Excise Act, entitling the respondent to a refund of excess duties paid. The Tribunal's conclusion that the Central Excise Act does not apply to goods manufactured in SEZ was upheld, confirming the non-liability for SAED and AED. en-us Mon, 03 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 10:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766132 The SC dismissed the appeal, affirming the decisions of the Commissioner (Appeals) and the Tribunal. It held that goods manufactured and exported from the Reliance Jamnagar SEZ are not subject to Special Additional Excise Duty (SAED) and Additional Duty of Excise (AED). The Court confirmed that such goods qualify as exports under SEZ law and the Central Excise Act, entitling the respondent to a refund of excess duties paid. The Tribunal's conclusion that the Central Excise Act does not apply to goods manufactured in SEZ was upheld, confirming the non-liability for SAED and AED. Case-Laws Central Excise Mon, 03 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766132