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TMI Blog2016 (3) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... find products and exported to SEZ unit - Held that:- After perusal of the Board Circular no. 1001/8/2015-CX 8 dated 28/04/2015 and recent decisions of Tribunal in Commissioner of Central Excise and Customs Vs. NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] it is clearly held that supply of goods from DTA to SEZ has to be treated as export and entitled to refund of accumulated Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with notification no. 27/2012-CE (NT) Dated 18/06/2012 in respect of un-utilized Cenvat Credit lying in balance in respect of duty paid inputs used in or in relation to the manufacture of find products and exported to SEZ unit. Show Cause Notice dated 09/06/2014 was issued proposing to reject the refund claim. The Adjudicating Authority rejected the refund claim. By the impugned order, the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs, Chennai,-2011(268) E.L.T. 81 (Tri.-Chennai) 4. The Learned Advocate of behalf of the respondent submits that the issue is no more res integra in view of the recent board circular no. 1001/8/2015-CX 8 dated 28/04/2015 and the recent decisions of Tribunal as under:- (i) Commissioner of Central Excise and Customs Vs. NBM Industries, 2012(276) E.L.T. 9 (Guj.) (ii) G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... either under bond or as duty paid goods under claim of rebate on the cover of ARE-1. (4) It was in view of these provisions that the DGEP vide Circulars No. 29/2006-Customs, dated 27/12/2006 [2007(207) E.L.T. (T35) And No. 6/2010, dated 19/03/2010 [2010(251) E.L.T. (T44)] clarified that rebate under rule 18 of the Central Excise Rules, 2002 is admissible for supply of goods made from DTA to S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and 8/2015-CE(NT) both dated 01/03/2015. After perusal of the Board Circular dated 28/04/2015 and the other decision of Tribunal as relied upon, it is clearly held that supply of goods from DTA to SEZ has to be treated as export and entitled to refund of accumulated Cenvat Credit under Rule 5 of Rules, 2004. In view of the above discussions, I do not find any reason to in terfere the Order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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