TaxTMI 
TaxTMI 
2013 (6) TMI 688
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....s. Ganesh Tiles & Marble Industries, Mumbai against the Order-in-Appeal No. SB/88/Th-I/11, dated 25-2-2011 passed by the Commissioner of Central Excise (Appeals), Mumbai-I, with respect to order-in-original passed by the jurisdictional Assistant Commissioner of Central Excise, Kalyan-IV Division. 2. Brief facts of the case are that the applicants files rebate claim under Rule 18 of the Centr....
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....re simplified in some critical areas in comparison to the normal procedures that apply to domestic exporters and importers. The policy of treating SEZs as being outside India necessitated corresponding changes in various domestic legislation. Hence clearance to SEZ is treated as Physical Export. The clearance to the SEZ is treated as export out of India and duty paid on the goods cleared needs to ....
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....te claim requires to be sanctioned and refunded to us. 5. Personal hearing scheduled in this case on 5-3-2013 was attended by Shri R.V. Shetty, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. Nobody attended the hearing on behalf of Respondent department. 6. Government has carefully gone through the relevant case records available and perused the....
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....eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to fulfilment of conditions laid thereon. Government further observes that the Rule 30 of SEZ Rules, 2006 prescribes for the procedure for procurements from the Domestic Tariff Area. As per sub-rule (1) of the said Rule 30 of SEZ Rules, 2006, DTA may supply the goods to SEZ, as in the case of exports, either under Bon....