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2017 (1) TMI 1423 - AT - Central Excise100% EOU - Refund of CENVAT credit - deemed export - Rule 5 of CENVAT Credit Rule (CCR), 2004 read with N/N. 27/2012 dated 18.6.2012 - Held that: - in the respondent’s own case Apotex Pharmachem India Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Bangalore [2016 (11) TMI 578 - CESTAT BANGALORE], this Tribunal has already taken a view that deemed export is equivalent to physical exports for the purpose of Rule 5 - refund allowed - appeal dismissed - decided against Revenue.
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