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2014 (9) TMI 368 - GUJARAT HIGH COURTCalculation of entitlement of DTA sale - 100% EOU - Exim Policy - whether deemed export is equivalent to physical export - held that:- clearance 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 Rules 5 of the Cenvat Credit Rules, 2004. Following decision of Commissioner of Central Excise, Surat Versus M/s. Anita Synthetics Pvt. Limited [2010 (2) TMI 711 - GUJARAT HIGH COURT] - Decided against Revenue.
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