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2017 (1) TMI 1409 - CESTAT, HYDERABADClearance made by 1005 EOU to 100% EOU - Refund of accumulated CENVAT credit - Rule 5 of CCR - whether the clearances made by the appellant to 100% EOU can be considered as exports for the purpose of Rule 5 refund? - Held that: - reliance was placed in the case of COMMR. OF CENTRAL EXCISE Versus SHILPA COPPER WIRE INDUSTRIES [2010 (2) TMI 711 - GUJARAT HIGH COURT], where it was held that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the CCR, 2004 - refund allowed - appeal allowed - decided in favor of appellant.
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