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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 ..... supplies made to SEZ unit also. It is clear that in respect of supplies made to SEZ unit; it shall be eligible for all the benefits available under the Central Excise Act, 1944 and rules thereunder. Accordingly, the appellant is entitle for the refund under Rule 5 of CCR, 2004. The appellant is legal by entitle for the refund under Rule 5 of Cenvat Credit Rules, 2004. - Decided in fovour of assessee - Appeal No. E/421/11-Mum - A/87220/16/SMB - Dated:- 6-4-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Ms. Mansi Patil, Advocate For the Respondent : Shri N.N. Prabhu Desai, Supdt. (A.R.) ORDER PER : RAMESH NAIR The appeal is directed against Order-in-Appeal No. RBT/107/2010 dated 27/12/2010 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 006, the C.B.E.C. clarified that the supplies made to SEZ, shall be eligible for exemption from duty under Rule 19 and also for rebate under Rule 18 of the Central Excise Rules, 2002. It was also clarified that all the provisions relating to exports under the Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ unit from D.T.A. She placed reliance on the following judgments: (i) Ultratech Cement Ltd. vs. Commr. of C.Ex., Nagpur- 2015 (315) E.L.T. 238 (Tri.-Mum.) (ii) Commr. of C.Ex., Chennai-II vs. Sundaram Brake Linings- 2014 (299) E.L.T. 342 (Tri.-Chennai) (iii) Union of India vs. Steel Authority of India Ltd.- 2013-TIOL-384-HC-CHATTISGARH-CX 4. On the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer. Section 51 - Act to have overriding effect .- (1) The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act. Section 53 - Special Economic Zones to be ports, airports, inland container depots, land stations etc. in certain cases. - (1) A Special Economic Zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations. S.E.Z. Rules, 2006 - Rule 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for claim of rebate under Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid thereunder. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ units and SEZ developers from DTA for their authorized operations. From the above clarification, it is clear that in respect of supplies made to SEZ unit; it shall be eligible for all the benefits available under the Central Excise Act, 1944 and rules thereunder. Accordingly, the appellant is entitle for the refund under Rule 5 of CCR, 2004. 7. As per my above discussion, I am of the considered view that the appellant is legal by entitle for the refund und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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