jurisdiction to decide claim by the person located in SEZ, in terms of SEZ Act and Rules made thereunder. In other words, the original authority ... such claim. The lower authorities held that in terms of SEZ Act , the appellant is situated outside territory of India and no claim
definition of this terms as given in Section 2(m) of SEZ Act, 2005. Though the learned departmental representative pleads that supplies to SEZ Developers ... Rules made thereunder, the Section 51 of the SEZ Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained
definition of this terms as given in Section 2(m) of SEZ Act, 2005. Though the learned departmental representative pleads that supplies to SEZ Developers ... Rules made thereunder, the Section 51 of the SEZ Act provides that the provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained
Unit in SEZ are export service and not an exempted service. He also submitted that as per Section 51 of SEZ Act, 2005 the provisions ... instrument having effect by virtue of any law by this Act. Thus, SEZ has an overriding effect on provisions contained in any other Act
right in
applying the overriding effect of
Section 51 of the SEZ Act, 2005 to
hold the impugned goods as ''exports ... provisions of (c) of sub section (1)
of Section 26 of SEZ Act, according to
which the supplies by domestic units
to the units
further submitted that SEZ unit is treated at par with the SEZ Developer and the goods cleared to SEZ Developer are not exempted goods ... cleared by the appellant to SEZ Developer is in terms of Section 26(1)(c) of the SEZ Act and not in terms
made to SEZ unit is not taxable. But the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming ... clearance of goods to SEZ unit. Here, unlike clearance to 100% EOU, no exemption is available for clearance made to SEZ's. The only
petitioner
under Section 35 EE of the Central Excise Act, 1944 ("the
Act", for short) against the order dated 05.03.2012, passed ... Section 26 of the
Special Economic Zone Act, 2005. Since the petitioner had
cleared the goods to SEZ on payment of duty under rebate
claim
Commissioner Of Central Excise, Delhi ... vs Welspring Universal on 13 December, 2017
Author: Sanjiv Khanna
treated as duty in terms of Section 3 of Central Excise Act. Two show cause notices were therefore issued; one for recovery of Cenvat Credit ... second appeal. He contended that under Rule 6(6) supplies to EOU/SEZ are covered as well as export under bond. However, bond/LUT were
