Customs, Excise and Service Tax Appellate Tribunal Sobha Developers Ltd. v. Commissioner of Central Excise, LTU, Bangalore MANU/CB/0070/2017 15.05.2017 Excise Refund claim cannot be converted into rebate claim without following prescribed procedure In facts of present case, Appellants are engaged in manufacture of excisable goods falling under Chapter Heading 7308 90 90 of Central Excise Tariff Act, 1985. Appellants have filed an application for refund of Rs. 10,48,313/- being duty paid on goods cleared to Infosys Technologies Ltd., Chandigarh. Infosys Technologies Ltd., Chandigarh was declared as a Special Economic Zone (SEZ) unit by Development Commissioner, Noida, Special Economic Zone, Ministry of Commerce and Industries vide letter No. 5/5/2006-Chg.SEZ/8797 dated 16th June, 2006. Appellant cleared goods on payment of duty even after receipt of approval by M/s. Infosys Technologies Ltd. as SEZ. Duty thus, paid for supplies made from 17th June, 2006 to 16th November, 200...