2016 (2) TMI 1001

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.....R.) for the Respondent ORDER These appeals are directed against Order-in- Appeal No. PKS/205-206/Bel. 2010 dated 22/7/2010 passed by the Commissioner of Central Excise(Appeals), Mumbai-III, whereby Ld. Commissioner(Appeals) set aside the  Order-in-Original No. R-199& 120/RA/Bel-III/09-10 dated 20/5/2009 and allowed the Revenue's appeal. 2.  The issue involved in the present cas....

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....sp; effect, in view of erstwhile SEZ provisions and CBEC clarifications.  He submits that  even before the amendment of Notification No. 50/2008CE(N.T.) supplies made  to SEZ developer had been considered as  exports for all the purpose, accordingly  appellant was entitle  for the refund  under Rule 5 of CCR, 2004.  He submits that  even subsequent to&n....

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....envat credit  under Rule 5 of CCR, 2004. 4.   Shri.  R.K. Maji, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order and perused the record. 5.  I have carefully considered the submissions made by both sides and perused the record. 6.  I find that fact is not under dispute  that the appellant&nbsp....