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TMI Blog2019 (5) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied some of them to Special Economic Zones (SEZs). In terms of Rule 5 of Cenvat Credit Rules (CCR), 2004 in case of exports the assessee can seek refund of the input credit attributable to such exports as per the formulae and conditions given therein. In terms of this Rule read with notification 27/2012-CE (NT) dated 18.06.2012 the appellant filed a refund claim on 01.11.2016 in respect of exports made for the quarter, April 2016 to June 2016. 4. After following due process, the original authority sanctioned refund of Rs. 32,35,624/- only and rejected refund claim of Rs. 22,83,376/-. The rejected amount pertains to the exports made by the appellant who is a 100% Export Oriented Unit (EOU) to SEZ units. 5. The case of the revenue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .51 of SEZ Act, the provisions of SEZ Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue any law other than this Act. It is the case of the appellant that once the goods are supplied to SEZ, the provisions of SEZ Act apply and prevail over any other laws. As far as the supplies to SEZs are concerned, they should be considered as exports if made from a DTA unit and in terms of the definition of DTA under this Act, EOUs located in India are also DTA. Therefore, supplies made by a 100% EOU located outside SEZ to a unit in SEZ amounts to export notwithstanding any contrary provisions in any other law. Therefore, they are entitl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e arguments on both sides and perused the records. The short point to be decided is whether the appellant is entitled to the refund of Cenvat Credit under Rule 5 of CCR, 2004 in respect of the supplies made by them from their 100% EOU to a unit in the SEZ. It is true, as pointed by the learned departmental representative that Rule 5 of CCR, 2004 specifically indicates what "export goods" would mean and it requires such goods to be 'exported out of India'. However, the question is what is 'exported out of India' would mean. In the normal cases, India includes the territorial waters of India and the export requires goods to be moved to a place outside territorial waters of India. As far as SEZ units are concerned, a special deeming provision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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