AdvertisementM/s. Tiger Steel Engineer (India) Private Limited vs. Union of India & Ors. Tiger Steel Engineer (India) Private Limited vs. Commissioner of Central Excise (Bombay High Court) The Bombay High Court disposed of two writ petitions and one Central Excise Appeal involving the common issue of whether supplies of goods from the Domestic Tariff Area (DTA) to a Special Economic Zone (SEZ), which are treated as “export” under the Special Economic Zones Act, 2005 (SEZ Act), can also be treated as “export” for the purposes of refund of accumulated CENVAT credit under ...