2025 (2) TMI 679

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..... oods manufactured within India for the purpose of tax and duties or not - HELD THAT:- The Tribunal committed no error in holding that the charge under the Principal Act, i.e., Section 3(1) of the Act, 1944 does not extend to goods manufactured in SEZ & consequently the Additional duties, i.e., SAED (Surcharge) & AED (Cess) also cannot extend to goods manufactured in SEZ. The appeal fails and is h .....

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..... oms Excise and Service Tax Appellate Tribunal (CESTAT) West Zonal Bench at Ahmedabad dated 14.08.2024 by which the Tribunal dismissed the appeal filed by the Revenue and thereby affirming the order passed by the Commissioner (Appeals), GST & Central Excise holding that the goods cleared from the SEZ cannot be considered as goods manufactured within India for the purpose of tax and duties. 3. The .....

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..... ELT 535 (SC); (ii) Ashok Service Centre and Ors. v. State of Orissa reported in 1983 (2) SCC 82; & (iii) UOI & Another v. Mohit Mineral Private Limited reported in 2018 (17) GSTL 561 (SC) 6. The Commissioner (Appeals), GST & Central Excise while allowing the appeal filed by the respondent assessee herein held in its operative part of the Order as under: "16. The finding of the Adjudicat .....

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..... fication when the levy itself was not attracted. ORDER 17. In view of the above discussion and findings, I find that the Appellant is entitled for refund under Section 11B of the Central Excise Act, 1944 of excess duties of excise viz. SAED and RIC paid by them under protest on MS, HSD and ATF exported during the period 01.07.2022 to 19.07.2022, in terms of Section 11B of C. Ex. Act, 1944 re .....

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..... committed no error in holding that the charge under the Principal Act, i.e., Section 3(1) of the Act, 1944 does not extend to goods manufactured in SEZ & consequently the Additional duties, i.e., SAED (Surcharge) & AED (Cess) also cannot extend to goods manufactured in SEZ. 9. Thus, the appeal fails and is hereby dismissed. 10. Pending application(s) if any shall stand disposed of.
Case law .....

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