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1. Refund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - refund allowed - AT

2. Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

3. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

4. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

5. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

6. Refund of service tax - Appellant has one unit in SEZ and on in DTA - There is no dispute that the appellant’s service provider is located in Kolkata which is a DTA unit...

7. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

8. Amends Notification No. 24/2023-Customs (N.T.) regarding duty credit for goods exported under RoDTEP Scheme. Inserts "or unit in Special Economic Zone" after "Export...

9. Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any...

10. Scope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise Act, 1944 it is only when such document is tendered in evidence...

11. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

12. SEZ Units, Exemption and Refund of servcie tax, CBEC clarifies various issues

13. Rewards under the Merchandise Exports from India Scheme ('MEIS') - Seeking completion of process of sanctioning and grant of the reward - the petitioner had not...

14. Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with...

15. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT