SEZ Units Can't Claim Central Excise Duty Refunds for DTA Goods Due to Lack of Mechanism in SEZ/Central Excise Rules.

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....Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any specific provision for exemption by way of refund in the SEZ Rules or under Central Excise Rules, the appellant is not entitled to refund of the duty....