2014 (1) TMI 739

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..... 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 DT .....

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..... refund claim for the said amount with the adjudicating authority, who has sanctioned the refund to the appellant. 4. Aggrieved by such an order, the Revenue preferred an appeal before the first appellate authority and the first appellate authority held that the appellant is not eligible for the refund as he is a SEZ unit and the goods are not imported from SEZ unit. 5. On careful consideratio .....

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