https://www.taxtmi.com/caselaws?id=466594 Clearances to a Special Economic Zone unit are treated as export for refund purposes, so accumulated cenvat credit becomes eligible for cash refund under the existing refund framework; the Tribunal followed prior coordinate and internal precedents and held the refund claim payable, resulting in dismissal of the revenue appeal. The Tribunal applied binding tribunal precedents treating SEZ supplies as export equivalents for refund entitlement, thereby confirming that factual clearances to SEZ units satisfy the legal requirement for grant of accumulated input tax credit refunds. en-us Fri, 14 Feb 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466594 Clearances to a Special Economic Zone unit are treated as export for refund purposes, so accumulated cenvat credit becomes eligible for cash refund under the existing refund framework; the Tribunal followed prior coordinate and internal precedents and held the refund claim payable, resulting in dismissal of the revenue appeal. The Tribunal applied binding tribunal precedents treating SEZ supplies as export equivalents for refund entitlement, thereby confirming that factual clearances to SEZ units satisfy the legal requirement for grant of accumulated input tax credit refunds. Case-Laws Central Excise Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466594