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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

SEZ Unit - refund claim - The appellant was awarded the status ...


SEZ Unit Denied Refund Claim for Benefits Before Official Designation; Benefits Apply Post-SEZ Status Only.

October 24, 2018

Case Laws     Central Excise     AT

SEZ Unit - refund claim - 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 - not allowed.

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