https://www.taxtmi.com/caselaws?id=775697 Supply of excisable goods from the Domestic Tariff Area to a Special Economic Zone is treated as export under the SEZ framework, because the Special Economic Zones Act, 2005 and Rules, 2006 give overriding effect and recognise such movement as export for authorised operations. On that basis, refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 remains available, and the corresponding rebate benefit is also preserved. The analysis further notes that binding Board circulars must be followed by departmental officers. Applying these principles, the refund granted to the assessee was held sustainable. en-us Fri, 25 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775697 Supply of excisable goods from the Domestic Tariff Area to a Special Economic Zone is treated as export under the SEZ framework, because the Special Economic Zones Act, 2005 and Rules, 2006 give overriding effect and recognise such movement as export for authorised operations. On that basis, refund of accumulated CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 remains available, and the corresponding rebate benefit is also preserved. The analysis further notes that binding Board circulars must be followed by departmental officers. Applying these principles, the refund granted to the assessee was held sustainable. Case-Laws Central Excise Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775697