2018 (11) TMI 824

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....ppellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M. V. Ravindran. This appeal is directed against Order-in-Appeal No. HYDEXCUS- 001-APP-067-17-18 dated 21.06.2017. 2. Heard both sides and perused the records. 3. The relevant facts of the case are the appellant is a manufacturer of excisable goods who exported goods manufactured by them and sought ref....

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....y under bond/letter of undertaking (LUT) and, therefore, the value of said goods could not have been included in the total turnover of goods ascertained for the purposes of Rule 5 of CCR, 2004. Accordingly, by issue of demand notice under Section 11A of the Central Excise Act, 1944 (CEA, 1944) and under due process of law, the original authority ordered recovery of the said amount of Rs. 1,58,945/....

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....plies from DTA to SEZ would be treated as export and hence rebate is available. Accordingly, the entire value of exempted clearances made to SEZ has to be considered as exports. 6. Learned Departmental Representative reiterates the findings of the First Appellate Authority. 7. On careful consideration of the submissions made, I find that the entire issue is in a very narrow compass in as muc....

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....procedure of LUT bond and is eligible for the CENVAT credit of the amount of Central Excise duty paid on the inputs and consumed for manufacture of goods cleared to export. In the case in hand, the clearances affected by the appellant are only to SEZ unit and it has been settled by the various decisions of the Tribunal that clearances made to SEZ has to be considered as an export. If that be so, t....