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2011 (3) TMI 757 - AT - Central ExciseRefund - Rule 5 of Cenvat Credit Rules, 2004 - 100% EOU - Notification 34/2001-C.E., dated 21-6-01 - Scrutiny - To avoid multiplicity of the refund claim this provision was made, therefore, it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year - if the assessee files a refund claim once in a year that will also avoid the multiplicity - Refund claim to be allowed. The refund claim has been denied on the ground that the clearance to 100% EOU does not qualify the provisions of Rule 5 of the CENVAT credit Rules, 2004 as these are not the exports - It is made clear that if it is established that the goods supplied by the appellants have been physically exported by the 100% EOU, the adjudicating authority shall allow the refund claim of the appellants - Appeal is allowed by way of remand
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