Advance Ruling on Goods Movement in SEZ Binding Only on Applicant, Not Current Appellants, per Section 28-I.

Applicability of Advance ruling - movement of goods through SEZ when it was not required - the advance ruling pronounced by the authority under Section 28-I shall be binding only on the applicant who had sought it. Therefore, the said advance ruling is not applicable to the present appellants - AT .....

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