9911796707
TMI Blog2018 (10) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... veloper of Special Economic Zone. The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the period prior to the attaining the status of SEZ - appellant not eligible for availment of benefit under such notification for the period covered by these appeals - appeal dismissed - decided against appellant. - E/1549, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 23 November, 2010 to the Assistant Commissioner, Central Excise, Bulandshahr, stating that during the period from 1 April, 2010 to 30 September, 2010 they had purchased material amounting to ₹ 10.21 crores which included Excise Duty of ₹ 89.90 lakhs and that since the said material has been exclusively purchased and consumed in the development of SEZ, they claimed refund of Excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund is that the SEZ developer has to file the claim for refund to the jurisdictional Assistant Commissioner of Central Excise or deputy Commissioner of the Central Excise, as the case may be. Similarly, for claiming the refund of Excise Duty, the SEZ developers has to file the claim with the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise of the jurisd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is expressly provided for in the statute itself. Aggrieved by the said order, appellant preferred appeal before this Tribunal. 4. The grounds of appeals before this Tribunal include inter alia that Notification No.39/2002 of Central Excise dated 13 August, 2002 as amended entitles the appellant for such refund. 5. Heard the learned counsel for appellant. He submits that appellant is entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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