SEZ Act Section 51 Governs Refund Eligibility for Unutilized CENVAT Credit, Overriding Other Laws for Export Clearances.

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....Eligibility for refund of the unutilized CENVAT Credit - Section 51 of the SEZ Act provides that this Act shall have over riding effect any other law for the time being in force, which would mean that the provisions of SEZ Act needs to be referred to as to whether clearance of amount to export. - AT....