TIGER STEEL ENGINEERING Vs. UNION OF INDIA

JUDGEMENT

(1.) All three matters relate to the common issue of whether, for the purpose of refund of Cenvat Credit under the Cenvat Credit Rules, 2004 supply of goods treated as 'export' under the The Special Economic Zones Act of 2005 (SEZ Act) can also be treated as export for the purposes of the Cenvat Credit Rules and Central Excise Rules, 2002.

(2.) In Writ Petition No. 2469 of 2010, the petitioner has challenged the order in appeal dtd. 20/9/2010 and 27/9/2010 and Order-in-Original dtd. 11/10/2010 passed by respondent Nos.3 and 4 therein respectively. Similarly, in Writ Petition No. 9075 of 2010, the petitioner has challenged the Order-in-Original dtd. 18/8/2010 and order in appeal dtd. 18/8/2010 passed by the respondent Nos. 2 and 3 respectively. In Central Excise Appeal No. 140 of 2010, challenging the order of the Tribunal dtd. 8/7/2010, the petitioner/appellant's appeal was admitted on the following questions of law;

(3.) Since the issues involved in all the three matters are identical, we propose to dispose of the same by common order.