2025 (2) TMI 679

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....raman, A.S.G. Mr. Gurmeet Singh Makker, AOR Mr. Devashish Bharukha, Sr. Adv. Mr. Rajeev Ranjan, Adv. Mr. Akshey Amritanshu, Adv For the Respondent : Mr. Harish N Salve, Sr. Adv. Mr. Jaydeep Patel, Adv. Mr. K. R. Sasiprabhu, AOR Mr. Vipin Jain, Adv. Mr. Vishal Agarwal, Adv. Mr. Abhishek Deodhar, Adv. Ms. Shilpa Balani, Adv. Ms. Tuhina, Adv. Mr. Vishnu Sharma A S, Adv. Ms. Namrata Saraogi, Adv ORD....

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....in the Reliance Jamnagar Special Economic Zone (SEZ) between 1.7.2022 and 19.7.2022 are subject to the levy of the following duties: (a) Special Additional Excise Duty (SAED) levied as surcharge under Section 147 of the Finance Act 2002. (b) Additional Duty of Excise (AED) levied as Road and Infrastructure Cess under Section 112 of the Finance Act 2018. 4. We have heard Mr. N. Venkataraman, t....

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....rt'' both under the SEZ law as also the C. Ex. Act, hence, the notifications which levied the taxes in the event of export will squarely apply to the Appellant as well, irrespective of whether they are a DTA unit or SEZ unit, is wholly incomprehensible and contrary to the legal provisions. By virtue of Section 147(3) and Section 112(3) of the Finance Act, 20002 and Finance Act, 2018 respec....

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....gly, the impugned Order dated 26.10.2023 is hereby set aside and the appeal filed by the Appellant is allowed with consequential relief as per the law, including interest in terms of Section 11BB of the Central Excise Act, 1944. " 7. The aforesaid findings of the Commissioner (Appeals) came to be affirmed by the Tribunal holding as under: "In view of above, we are of the opinion that responden....