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2016 (2) TMI 992 - CESTAT ALLAHABADRefund claim - Clandestine removal - supply of goods to 100% EOU - N/N. 22/2003-CE dated 31.03.2003 - Held that: - I find that the issue is settled in favor of the appellant by Hon’ble Gujarat High Court in the case of NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT], where it was held that once Development Commissioner giving permission to the appellant, a 100% EOU, to sell goods in DTA up to a specified value, Revenue cannot go beyond the permission and dispute it holding that for fixing the limit only physical exports and not deemed exports should have been taken into account. Thus 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 - Accordingly, I hold, the Commissioner (Appeals) have erred in rejecting the refund claim. Thus, the appeal is allowed and the impugned order is set aside. The appellant to be granted refund by the Adjudicating Authority with 30 days, with interest as per Rules, on receipt of this order - appeal allowed - decided in favor of appellant-assessee.
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