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2014 (1) TMI 1778 - AT - Central ExciseClearance made by one 100% EOU to another 100% EOU - whether the respondent is eligible for refund of accumulated CENVAT credit arising because of deemed exports made to 100% EOUs within India? - Held that: - the issue is squarely covered by the decision of the Hon’ble High Court of Gujarat in the case of CCE Vs Shilpa Copper Wire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT], where it was held that the deemed exports have to be treated at par with physical exports for granting refunds of accumulated credit under N/N. 5/2006 - appeal rejected - decided in favor of respondent.
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