2017 (5) TMI 613

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....ORDER Per: Shri P. K. Choudhary Revenue has filed this appeal against the sanction of rebate of duty by the Adjudicating Authority. The ld.Commissioner (Appeals) vide Order-in-Appeal No. 55/Kol.III/2011 dated 01.03.2011, rejected the Revenue's Appeal. Hence, the present appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. The ld.Counsel for the respond....

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....ce and conclusion would be that rebate cannot be sanctioned at all in case of supplies to SEZ from DTA units. Certainly such conclusion would result in a chaotic situation and render all circulars and Rules under SEZ Act ineffective and without jurisdiction as far as grant of rebate on goods supplied to SEZ is concerned. The contra argument is that Section 51 of the SEZ Act would have overriding e....

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....ct containing it to prevail over the provisions of another enactment in case of any conflict in the operation of the Act containing the non obstante clause. In other words, if the provision/s of both the enactments apply in a given case and there is a conflict, the provisions of the Act containing the non obstante clause would ordinarily prevail. In the present case, the movement of goods from the....