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Case Law Details

Case Name : Lupin Limited Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi)
Appeal Number : Excise Appeal No. 51193 of 2020
Date of Judgement/Order : 23/03/2023
Related Assessment Year :
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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 payment of service tax and whether the impugned claims are within the time limit and if not whether the delay could be condoned.

Having reconsidered the two issues, the adjudicating authority vide order dated 29.05.2020 rejected the applications claiming refund of service tax paid on input services as barred by limitation. Being aggrieved, the appellant filed the appeal, however it was rejected by the Commissioner (Appeals) vide order dated 16.09.2020. Hence the appellant has filed the present appeal before this Tribunal.

Conclusion- Held that the 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. The avowed object of providing such exemptions has to be the guiding principle for the applicability and the interpretation of the Notification to the SEZ units.

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