17 July 2009
The supply to SEZ unit is governed by SEZ Act and Rules. The procedure is given under Rule 32/33 of the SEZ Rules. To claim rebate, you need to clear the goods on ARE-1 from your factory (supply to SEZ is treated as export) and on the basis of custom endorsed copy of the ARE-1,you can get rebate. If you are seeking any other export benefit, you will also need to file bill of export while supplying to SEZ.
10 September 2009
You can get rebate vide Rule-18 of C.Ex. for rebate and Rule-5 of Cenvat Credit Rules for refund.
You have to file the claim with your Asst./Dy. Commissioner of Central Excise along with all export documents/payment of duty purticulars for getting rebate/fefund.
Good Morning. Thank you verymuch for your reply. The department itself clarified that if the supply made to Special Economic zones such as mepz then the claim should be made Reginal LIcencing authories directly & not central excise authorities. THANKS & REGARDS