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2015 (11) TMI 1553 - AT - Central ExciseRefund claim - Rule 5 of Cenvat Credit Rules, 2004 - supply of goods under International Competitive Bidding governed under the provisions of Foreign Trade Policy as deemed export - accumulated cenvat credit available in their books of accounts - Held that:- the issue is no more res-integra. In view of the decision of Hon'ble Gujarat High Court in the case of C.C.E. vs. NBM Industries [ 2011 (9) TMI 360 - GUJARAT HIGH COURT] and also the decision of this Tribunal in the case of Apotex Pharmachem India Pvt. Ltd. vs. CCE, Bangalore [2015 (10) TMI 2353 - CESTAT BANGALORE], wherein 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 Cenvat Credit Rule, 2004. Therefore, the impugned order denying the benefit of refund to the appellants is not sustainable. - Decided in favour of appellant
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