TaxTMI 
TaxTMI 
2024 (12) TMI 153
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....e matters relate to the common issue of whether, for the purpose of refund of Cenvat Credit under the Cenvat Credit Rules, 2004 supply of goods treated as "export" under the, The Special Economic Zones Act of 2005 (SEZ Act) can also be treated as export for the purposes of the Cenvat Credit Rules and Central Excise Rules, 2002. 2. In Writ Petition No. 2469 of 2010, the petitioner has challenged the order in appeal dated 20 September 2010 and 27 September 2010 and Order-in-Original dated 11 October 2010 passed by respondent Nos. 3 and 4 therein respectively. Similarly, in Writ Petition No. 9075 of 2010, the petitioner has challenged the Order-in-Original dated 18 August 2010 and order in appeal dated 18 August 2010 passed by the responden....
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....the purposes of the Said Rules. This circular was issued on apprehension expressed by the trade as to whether the benefits under the Cenvat Credit Rules and Cenvat Excise Rules would be available to the supply treated as export under the SEZ Act. For the sake of convenience the said circular is re-produced as under: SEZ Rebate of duty on goods cleared from DTA to SEZ Clarification Circular No. 1001/8/2015-CX.8, dated 28-4-2015 F.No. 267/18/2015-CX. 8 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject: Clarification on rebate of duty on goods cleared from DTA to SEZ - Regarding. Kind attention is invited to Notifications No. 6/2015-C.E. (N.T....
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....n this Act". iv. Section 53 (1) of the SEZ Act mentions that "A Special Economic Zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations". V. Rule 30 (1) of the SEZ Rules, 2006 reads as under - "The Domestic Tariff Area supplier supplying goods to a Unit or Developer shall clear the goods, as in the case of exports, either under bond or as duty paid goods under claim of rebate on the cover of ARE-1 referred to in Notification Number 42/2001-Central Excise (N.T.), dated the 26th June, 2001 in quintuplicate bearing running serial number beginning from the first day of the financial year". 3. It ca....
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....ebate under Rule 18 of CER, 2002 and of refund of accumulated CENVAT credit under rule 5 of CCR, 2004, as the case may be. 5. Any difficulty in the implementation of this circular may be brought to the notice of the Board. Hindi version will follow. 5. Mr. Dharmadhikari, learned counsel for the petitioner/appellant also relied upon various decisions in support of his contentions. Mr. Mishra learned counsel for the respondent has relied upon the decision in the case of 'Essar Steel Limited Vs. Union of India' 2010 (249) ELT 3 (Guj.). However, both parties agree that on remand concerned authorities can examine these case laws. 6. After having considered the rival contentions and by consent of the parties, in our view since the ....