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TMI Blog2016 (11) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... er riding effect over provisions of any other law in case of any inconsistency. Section 53 of the SEZ Act makes an SEZ a territory outside the customs territory of India. Held that: - The ratio of the judgment relied upon by the learned counsel for the respondent squarely applies. It is clear that in respect of supplies made to SEZ unit, it shall be eligible for all benefits available under the Central Excise Act 1944 and Rules made thereunder. Therefore there is no infirmity in the order passed by the Commissioner (Appeals) which warrants interference by the Tribunal - appeal dismissed - decided against Revenue. - E/26645/2013-SM - Final Order No. 20806/2016 - Dated:- 21-9-2016 - Shri S.S Garg, Judicial Member Shri Parashiva Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2013 allowed the appeal. Aggrieved by the said order, the Revenue has filed the present appeal. 2. Heard both the parties and perused the records. 3. The learned AR submitted that the impugned order is not sustainable in law. He further submitted that in this case refund claim is filed based on supplies of fabricated structural items made from DTA to SEZ unit considering them as exports but in fact they are not exports but the same are deemed exports . SEZ Act is a special legislation which is intended to benefit only to SEZ units. The provisions of SEZ Act are considered as means which convey such benefits to SEZ units and the definition of exports furnished under Section 2(m) of SEZ Act, 2005 and the various related provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sirmaxo Chemicals Pvt. Ltd. Vs. CCE, Thane-II reported in 2016 (337) E.L.T. 425 (Tri.-Mumbai). In CBEC Circular dated 28.04.2015 in para 3 and 4 the Board has stated as under: 3. It can thus be seen that according to the SEZ Act, supply of goods from DTA to the SEZ constitutes export. Further, as per Section 51 of the SEZ Act, the provisions of the SEZ Act shall have over riding effect over provisions of any other law in case of any inconsistency. Section 53 of the SEZ Act makes an SEZ a territory outside the customs territory of India. It is in line of these provisions that Rule 30(1) of the SEZ Rules, 2006 provides that the DTA supplier supplying goods to the SEZ shall clear the goods either under bond or as duty paid goods under cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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