2015 (11) TMI 704

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....ducts. The above final products manufactured by the appellant are supplied to SEZ units, without payment of duty upon execution of requisite bond as provided under Notification no. 42/2001 C.E. (NT) dated 26.6.2001 issued by the Central Government. Since, supply of goods to the SEZ Units does not attract any Central Excise duty, the appellant was not in a position to utilize the accumulated cenvat credit available in its books. Therefore, during the disputed period, the appellant filed the application under Rule 5 of the Cenvat Credit Rules, 2004, claiming refund of unutilized cenvat credit. According to the appellant, since supply of goods to the SEZ Unit merits consideration as exports, the Central Excise duty refund is permissible under ....

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....ort, and thus, rejection of refund claim in the impugned order is proper and justified. The Ld. DR further submits that the rebate in respect of export against ARE-1 No. SSPPL/15/2011-12 dated 07.09.2011 has already been sanctioned to the appellant, and as such, the appellant will not be eligible for refund of excise duty paid on the input goods. 4. Heard the Ld. Counsel for both the sides and perused the records. 5. The Government of India introduced a policy on 1.4.2000 for setting up of the Special Economic Zones (SEZ), with a view to provide an international competitive and hassle free environment for exports. As per the policy guidelines, no excise duty is leviable on the goods supplied to unit or developer under the SEZ and such....