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2014 (1) TMI 739 - AT - CustomsWaiver of pre deposit - Refund under the provisions of Notification No. 102/2007-Cus., dated 14-9-2007 - Held that - benefit of Notification No. 102/2007-Cus, dated. 14-9-07 is denied by the first appellate authority on the ground that the goods are not exported from SEZ. We find that the office of Development Commissioner of SEZ has given, specific instructions that all the exemptions, partially or totally, provided and under the Customs Act, 1975 are applicable to levy of duty. If that be so, the benefit of Notification No. 102/2007-Cus., dated 14-9-2007, cannot be denied to the appellant for refund of duty paid on the goods if they move from SEZ to DTA. It is also to be noted that for all such purposes, SEZ is considered as a place out of India and any goods move into SEZ are considered as export and the goods which move out of SEZ are considered as import - Prima facie case in favour of assessee - Stay granted.
Issues:
Refund claim under Notification No. 102/2007-Cus denied to SEZ unit by first appellate authority. Analysis: The case involved a stay petition for the pre-deposit of an amount claimed as a refund under Notification No. 102/2007-Cus., dated 14-9-2007. The appellant had filed a refund claim with the adjudicating authority, who sanctioned the refund. However, the Revenue appealed, arguing that the appellant, being a SEZ unit, was not eligible for the refund as the goods were not imported from a SEZ unit. The first appellate authority agreed with the Revenue, denying the refund. Upon reviewing the submissions and records, the Appellate Tribunal found that the denial was based on the goods not being exported from SEZ. They noted that the Development Commissioner of SEZ had specified that all exemptions under the Customs Act, 1975 applied to levy of duty, including those under Notification No. 102/2007-Cus., dated 14-9-2007. The Tribunal clarified that SEZ is considered a 'place' out of India, and goods moving into SEZ are treated as exports, while goods moving out of SEZ are considered imports. The Tribunal observed that the appellant had a prima facie case for the waiver of pre-deposit of the amounts involved. They concluded that the benefit of the Notification could not be denied to the appellant for duty refund on goods moving from SEZ to DTA. Therefore, the stay petitions were allowed, and recovery was stayed until the disposal of appeals.
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