General principles of strict interpretation of exemption notification not apply to SEZ units

Lupin Limited Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) CESTAT Delhi held that general principles of interpretation of the exemption notification that it has to be construed strictly shall not really apply to the SEZ units which are otherwise exempted from the liability of the various duties under the main statute itself. Facts- The present appeal arises out of the remand proceedings. Earlier this Tribunal by order dated 09.12.2019 was pleased to remand the matter to the original authority to verify the date on which the appellant, SEZ unit made the...