Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (10) TMI 196 - AT - Central ExciseCenvat Credit - Assessee 100% EOU - Revenue denied refund claim as supplies to 100% EOUs are only deemed exports and provisions of Rule 5 are not applicable - Held - In view of CCE Vs. Shilpa Copper Wire Industries (2010 -TMI - 205858 - GUJARAT HIGH COURT) case decided in favour of assessee. Time limit stipulated under Section 11B of the Central Excise Act is not applicable in the case of refund claim under Rule 5 of the Cenvat Credit Rules, 2004
|