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2008 (2) TMI 93 - CESTAT AHMEDABAD
Refund claim for un-utilised credit – assessee, EOU procured the duty paid inputs and availed the benefit of credit - inputs were used by them in the manufacture of final products, which was cleared to another 100% EOU, as deemed export – plea of revenue that deemed export cannot be treated at par with physical export, is rejected – held that as the final product were cleared to another 100% EOU as deemed export, the same has to be treated as export & refund of un-utilised credit has to be made