2016 (11) TMI 188

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.... Structure falling under Chapter 94 and goods falling under Chapter 73 of Central Excise Tariff Act, 1985 and availing the cenvat credit of duty paid on inputs, capital goods and service tax paid on input services under provisions of Cenvat Credit Rules, 2004. The respondents by supplying the fabricated steel structure to M/s. Torrent Energy Ltd. which is a SEZ unit during the period in dispute. The respondent had filed refund claim of unutilized accumulated cenvat credit in respect of clearances of goods made to SEZ unit during the period in dispute under Rule 5 of the Cenvat Credit Rules, 2004. The adjudicating authority vide Order-in-Original held that Rule 5 is not admissible for refund of the unutilized cenvat credit in respect of DTA ....

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.... to SEZ are considered as physical export for all the purposes. He further submitted that as per Section 2(m) of SEZ Act, 2005 the supplies made to the unit in SEZ are covered under the definition of 'Export' and SEZ is treated as located outside India and hence the supplies made to SEZ unit are export. As per SEZ Rules 2006, in Rule 23 it is provided that supplies made from DTA to SEZ unit shall be eligible for export benefits as admissible under the Foreign Trade Policy. Further as per Circular No. 29/2006-Cus. dated 27.12.2006, the CBEC clarified that the supplies made to SEZ shall be eligible for exemption from duty under Rule 19 and also for rebate under Rule 18 of the Central Excise Rules, 2002. It was also clarified that all the prov....