2009 (6) TMI 705

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e to the refund claims. 2. Heard both the sides and perused the records. 3. We find that there is no physical export but mere clearances to SEZ unit. The term "export" has been defined in the Customs Act, 1962 to mean taking out of India to a place outside India. Although the term "export" has been specifically defined in clause (m)(ii) of Section 2 of the SEZ Act, 2005 to mean "supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer" and Section 51 of the SEZ Act, 2005 says that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time-being in force and the Boards' Circular No. 29/2006-Cus., dated 27-12-2006 stipulat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d, by the Central Government, by notification : Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no credit of the additional duty leviable under sub-section (5) of Section 3 of the Customs Tariff Act shall be utilized for payment of ser vice tax on any output service. Explanation : For the purposes of this rules, the word 'output service which is exported' means the output service exported in ....