No refund of excise duty to SEZ unit on goods procured from DTA in absence of any specific provision under SEZ Rules

GST/EXCISE/ST/VAT : Where appellant, a developer of SEZ unit procured goods from DTA unit which were cleared by its suppliers after paying appropriate duty, thereafter it filed refund application under section 11B of Central Excise Act, 1944 since SEZ area is treated as a place outside India for all practical purposes, therefore for this reason, goods which are imported into SEZ are not subject to customs duties and goods from DTA which are supplied to SEZ units are treated at par with exports;

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