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TMI Blog2017 (5) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) TMI 17 - CESTAT MUMBAI], where it was held that in respect of rebate on goods supplied from DTA to SEZ within India, the appeals would not lie to the Appellate Tribunal under clause (b) of proviso to Section 35(1) of the Central Excise Act - appeal dismissed as not maintainable. - Ex. Appeal No.458/11 - 75858/2017 - Dated:- 8-5-2017 - Shri P. K. Choudhary, Judicial Member Shri S. Dasg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commr. of Central Excise, Nagpur : 2016 (332) ELT 529 (Tri.-LB), wherein the Larger Bench has held as under : 8. A striking contention of the ld. AR which appeals to us is that the only statutory provision for grant of rebate lies in Section 11B read with Rule 18 of Central Excise Rules which is for goods exported out of the country. If the supplies to SEZ is not treated as such export, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conflict or inconsistency between the provisions of the SEZ Act and Central Excise Act so as to invoke the provisions of Section 51 of the SEZ Act. Our view is strengthened by the Hon' ble High Court judgment in the case of Essar Steel Ltd. which held that Section 51 of the SEZ Act, 2005 providing that the Act would have overriding effect does not justify adoption of a different definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India and the said Act does not contemplate levy of duty on movement of goods from the Domestic Tariff Area to the Special Economic Zone. Therefore, there is no conflict in applying the respective definitions of export in the two enactments for the purposes of both the Acts and therefore, the non obstante clause cannot be applied or invoked at all. 9. In view of the above analysis, it is o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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