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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