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TMI Blog2016 (9) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... ef facts of the case are that M/s. RKKR Steels Ltd., are manufacturers of TMT bars and cleared them on payment of excise duty to SEZ units and filed refund claim of Rs. 4,19,124/- towards the central excise duty and cess paid on the TMT bars supplied. The department issued a SCN dated 26.07.2011 proposing to reject the rebate claim filed by the appellant during the period from October, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cumulated credit in their Cenvat Credit account, inasmuch as the clearances to SEZ are exempted from payment of excise duty, as per the provisions granted under Sub-section 1A of Section 5A of CEA, 1944.On appeal, the Commissioner (Appeals) rejected the appeals in terms of Board s Circular No. 06/2010-Cus dated 19.03.2010 and on the ground that since the supplies made to SEZ units are deemed expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 01.03.2015, since the definition of export, already given in Rule 18 of Central Excise Rules, 2002 has only been made more explicit by incorporating the definition of export as given in the Customs Act, 1962. Since SEZ is deemed to be outside the Customs territory of India, any licit clearances of goods to an SEZ from the DTA will continue to be exported and therefore be entitled too the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal may also be dismissed on the same lines. 4. Heard both sides and perused the records. I find that in the appellant s own case, the Co-ordinate bench of this Tribunal had an opportunity to examine the similar issue and vide Final Order No. 40762/2014 dt. 7.11.2014 held that the appeal is not maintainable in terms of proviso to Section 35B(1) and that the appeal has to be preferred before the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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