2016 (1) TMI 686

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....) ORDER Per : Ramesh Nair The appeal is directed against Order-in-Appeal No. PI/RKS/135/2010 dated 31/08/2010 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein the Ld. Commissioner upheld the Order-in-Original No. P-I/Divn. IV/Reb/57/2010 dated 01/04/2010 and dismiss the appeal filed by the appellant. 2. The fact of the case is that the appellant have supplied the....

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....ated 31-12-2008. In the present case since the supply to the SEZ Developer is prior to 31-12-2008. It cannot be treated as export and liable to pay 10% of value of goods. Accordingly refund of said paid amount was rejected vide order dated 01-04-2010. The appeal against the said original order, the Commissioner (Appeals) rejected the appeal. Hence the appellant is before me. 3. Shri Mehul Jivan....

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....on following judgments on the same issue: Siemens Ltd. Vs Commr of C.Ex., Navi Mumbai - [2015 (321) ELT 493 (Tri.-Mum.) M/s. Dee Development Engineering Ltd. Vs Commr of C.Ex., Faridabad - [2013-TIOL-831-CESTAT-DEL] He submits that in view of above judgments issue is not res-integra and the supply made to the SEZ Developers, is export of goods and accordingly the duty paid by them require....