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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Refund claim - Supply to SEZ unit - 100% EOU located outside ...


Refund Claim for SEZ Supply by EOU Permissible u/s 51 of SEZ Act; Cenvat Credit Refund Allowed.

May 18, 2019

Case Laws     Central Excise     AT

Refund claim - Supply to SEZ unit - 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. Sec.51 of SEZ Act also makes it clear that this Act prevails over any other law. - refund of accumulated Cenvat Credit is available when goods are cleared from DTA to SEZ.

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