2017 (1) TMI 1409

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..... CISE 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 fav .....

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..... NVAT Credit Rules. In appeal No. E/30131/2016 to E/30133/2016 the original authority sanctioned the refund. Against such sanction of refund, Department filed appeal before the Commissioner (Appeals) and vide the order impugned herein the Commissioner (Appeals) rejected the refund. Hence the appellant has filed the above appeals E/30131/2016 to E/30133/2016. For different period the appellant filed .....

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..... cannot be rejected on this ground. Further that the Tribunal in the case of M/s. Uniworth Textiles Ltd., Vs. CCE, Raipur [2016 (341) ELT 438 (Tri.- Del)] has very recently decided a similar issue and held the same in favor of the assessee. 4. On behalf of the respondent, the Ld. AR, Shri. Arun Kumar reiterated the findings in the impugned order. 5. I have heard both sides. The issue for cons .....

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