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TMI Blog2016 (2) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... issue, this Tribunal and Hon’ble High Court in the judgments cited by the Ld. Counsel, consistently settled the issue that against the supplies made to SEZ the assesse is entitle for the benefits/incentive which is otherwise available to the physical exports of the goods made out of country, therefore appellant is undoubtedly entitle for the refund under Rule 5 of the CCR, 2004 in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit under Rule 5 of the Cenvat Credit Rules, 2004 against supplies of finished goods made under bond to the SEZ developers prior to issue of Notification No. 50/2008 CE(N.T.) dated 31/12/2008, as supplies made to developer of the SEZ was not covered under clause (i) of Rule 6(6) of CCR, 2004. 3. Shri. Prasad Paranjape, Ld Counsel for the appellant submits that the supply made to SEZ dev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015(321) ELT 493(Tri. Mumbai)] (b) Ultra Tech Cement Ltd Vs. Commissioner of Central Excise, Tirupati[2014(310) ELT 170 (Tri. Bang.)] (c) Commr. of C. Ex. S.T. Bangalore Vs. Fosroc Chemicals (India) Pvt Ltd[2015(318) ELT 240(Kar)] He further submits that since Central Board of Excise Customs vide circular No. 1001/8/2015-CX. 8 dated 28/4/2015 clarified that even as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to SEZ has been considered as export which has been endorsed by CBEC in its circular dated 28/4/2015 and on very identical issue, this Tribunal and Hon ble High Court in the judgments cited by the Ld. Counsel, consistently settled the issue that against the supplies made to SEZ the assesse is entitle for the benefits/incentive which is otherwise available to the physical exports of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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