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Lupin Limited vs Indore on 29 November, 2023

―Analyzing the above provisions, particularly Sec. 30 of the SEZ Act, it is clear that on clearance or removal of the goods from the SEZ to DTA, the applicable duties of Customs as levied under the CTA, 1975 are required to be paid at the rate of duty and tariff valuation, if any applicable, would be the rate as in force on the date of its removal or payment of duty as the case maybe.‖ 8.3. Similarly, in Suchi Fastners Pvt. Ltd. Vs. Commissioner of Central, Excise & ST, Vadodara, 2021 (378) ELT 329 (Tri-Ahmad) the Tribunal was dealing with the refund claim of customs duty and SAD paid in excess on clearance of goods from SEZ unit to DTA customers, held in para 6 :
Custom, Excise & Service Tax Tribunal Cites 18 - Cited by 0 - Full Document
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