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TMI Blog2016 (6) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. 2. The issue involved in the present case is that whether the refund under Rule 5 of the Cenvat Credit Rules, 2004 is admissible to the appellant against the supply of final product to SEZ. The lower authority rejected the refund claim of the accumulated Cenvat Credit under Rule 5 on the ground that supplies made to SEZ is a deemed export, not a physical export 3. Ms. Mansi Patil, Ld. Counsel appearing on behalf of the appellant, submits that the supplies made to SEZ is considered as physical export for all the purposes. She further submits that as per Section 2(m) of the SEZ Act 2005, the supplies made to the unit in SEZ are covered under the definition of export. She submits that as per Section 53(1) of SEZ Act 2005, "a Special Eco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngineering (I) Pvt. Ltd. 2010 (259) E.L.T. 375 (Tri.-Mum.) on the identical issue, denied the refund of Cenvat Credit. However this order had been stayed by the Honble Bombay High Court in CEA No. 140 of 2010 as reported in 2011 (263) ELT A104 (Bom.). 5. I have carefully considered the submissions made by both the sides. 6. I find that as regard the reliance of the Revenue in the case of Tiger Steel Engineering (I) Pvt. Ltd.(supra), since the Honble High Court of Bombay has stayed this order, it does not have binding effect. Therefore, the same cannot be considered. I further find that as per the judgments cited by Ld. Counsel, the benefits related to exports were allowed in those judgments only on the basic ground that the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules 2006, it is clear that supplies made to SEZ are considered as exports. Therefore, all the benefits provided for exports under Foreign Trade Policy, Central Excise Act and Customs Act & Rules, made thereunder shall be applicable to supplies made to SEZ unit also. I perused the Board Circular No. 29/2006-Cus dated 27/12/2006 thereunder it is clarified as under: "3. The important provisions of the Act and the Rules having a bearing on procurement of goods from DTA by SEZ units and SEZ developers for their authorized operations are listed below- (a) Under Section 2(m) of the Act, supplying goods or providing services, from DTA to a SEZ unit or a SEZ developer, has been defined to constitute export. (b) Section 51 of the Act provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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