Per P.K. Das : Revenue filed this appeal against the Order-in-Appeal No. 174/CE/Appl/Ldh/2005 dated 24.3.2005 passed by the Commissioner (Appeals), Central Excise, Ludhiana.

2. Respondent filed refund claim of Rs. 2,67,247/- under Rule 5 of the Cenvat Credit Rules, 2002 of duty paid on inputs used in the manufacture of final products cleared for deemed export. The adjudicating authority rejected the refund claim. The Commissioner (Appeals) allowed the refund claim. He observed that supplies from DTA units to SEZ units will be considered as exports by the DTA units. Hence, the Revenue filed this appeal.

3. The learned D.R. on behalf of the Revenue submits that the Commissioner (Appeals) erroneously proceeded on the basis of the Board's Circular No. 68/2003-Customs dated 30.7.2003 [reported in 2003 (57) RLT M59]. He submits that the Board clarified in the said Circular that the provisions of Chapter XA of the Customs Act, 1962 on Special Economic Zones along with Special Economic Zone Rules, 2003 have come into force from 11.5.2004 and, therefore, the clarification of the said Circular are to be effective after 11.5.2004. The present case relates to clearance of goods during Octob