Reversal of CENVAT credit - the definition of the term “export” ...

Case Laws Central Excise

June 28, 2017

Reversal of CENVAT credit - the definition of the term “export” under the SEZ Act shall prevail over the definition of term “export” under the Customs Act. Therefore, supplies made to SEZ from DTA units shall be treated as export, supplies made to SEZ are held to be “export” provisions of Rule 6 of CCR does not arise at all.

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Reversal of CENVAT credit - the definition of the term “export” ...

Case Laws Central Excise

June 28, 2017

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