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TMI Blog2018 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... darajan, AC (AR) for the Appellant Shri R. Ravi Kumar, Advocate for the Respondent ORDER Per Bench Brief facts of the case are that the respondents are manufacturers of TMT bars and had filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 in relation to unutilized CENVAT credit under Rule 5 of CCR, 2004 relating to clearances of finished goods to SEZ. The original authority rejected th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for hearing, ld. AR Shri S. Govindarajan reiterated the grounds of appeal. He also submits that the judgment of the Hon'ble High Court of Gujarat in Essar Steel Ltd. (supra) will have the effect of negating the Board Circular No. 29/2006 dated 27.12.2006. 3. On the other hand, ld. counsel Shri R. Ravi Kumar submits that the issue is no longer res integra and has been settled in a number of decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Essar Steel Ltd. (supra). However, the facts in Essar Steel (supra) were a tad different. The Larger Bench of the Tribunal in Sai Wardha Power Ltd. - 2016 (332) ELT 529 (Tri. LB) distinguished the Essar Steel case, while reaching the conclusion that DTA supplies to SEZ was required to be treated as "export", as follows:- "7.2 In the case of Essar Steel Ltd. (supra) the issue was whether export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble event under one statute into the other statute. The Court held this to be impermissible under the law. It was in this context that the court held that the legal fiction created under the SEZ Act, 2005, by treating movement of goods from DTA to the SEZ as export, should be confined to the purposes for which it has been created. Although at first glance the judgments appears attractive to apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Hyderabad - 2011 (273) ELT 112 (Tri. Bang.) had also taken the same view which was upheld by the Hon'ble High Court of Andhra Pradesh as reported in 2016 (342) ELT A115 (AP). 7. In the event, we have no doubt that the issue is fully settled in favour of the respondent. The department's appeal does not have merit and therefore will have to be dismissed, which we hereby do. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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