TMI BlogDTA to SEZ goods supply counts as physical exports; eligible for Cenvat credit refund u/r 5, Cenvat Credit Rules 2004.Refund - Supply of goods from DTA unit to SEZ unit - treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contempla ted under the provisions of Rule 5 of the Cenvat Credit Rule, 2004. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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