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TMI Blog2019 (11) TMI 1504X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions laid there under. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ units SEZ developer from DTA for their authorized operations. The applicant has supplied capital goods without payment of duty as the unit has claimed exemption under Notification No. 49-50/2003-C.E. (N.T.), dated 10-6-2003, which have been installed as fixtures by the SEZ unit. There was no requirement of any disclaimer from the SEZ unit in this case since the goods supplied are in the nature of capital goods on which no duty drawback is admissible - Moreover drawback is not admissible to a SEZ unit in terms of General Notes 8 (d) of C.B.I. C. Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed 24 rebate claims amounting to ₹ 35, 00,083/- under Rule 18 of Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.), dated 6-9-2004 in respect of duty paid on the inputs used in the manufacture of exported goods supplied to M/s. CIPLA Ltd., Pithampur (MP), a Unit in the area notified as Indore Special Economic Zone. After due process and verification of the rebate claim from the concerned Range Officer, the Adjudicating authority vide Order-in-Original No. 164-SML9(R)/AC/MGG/2010, dated 30-9-2010 rejected the rebate claim on the ground that the applicant had cleared the goods on ARE-2 to a unit in SEZ under claim of drawback and could not produce the disclaimer certificate from M/s. CIPLA despite sufficient o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be exempt from payment of any Central Excise duty under Rule 19 of Central Excise Rules, 2002. Similarly, such supplies shall be eligible for claim of rebateunder Rule 18 of Central Excise Rules, 2002 subject to the fulfillment of conditions laid there under. The provisions relating to exports under Central Excise Act, 1944 and rules made thereunder may be applied, mutatis mutandis, in case of procurement by SEZ units SEZ developer from DTA for their authorized operations. Further Rule 18 of Central Excise Rules, 2002 reads as follows : Rule 18. Rebate of duty. - Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X
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