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2013 (12) TMI 41 - AT - Service TaxRefund of unutilized cenvat credit - Rule 5 of Cenvat Credit Rules, 2004 - supply part of their products to other 100% EOU - Held that:- adjudicating authority processed the refund claim and granted entire amount of refund claimed which was denied in the first adjudication order. Against this order of the adjudicating authority, Revenue filed appeal before Commissioner (Appeals) on the ground that the order of the Commissioner (Appeals) was that the differential amount of refund involved in the appeal shall be granted if otherwise found to be eligible - impugned order is not maintainable because the issue which has attained finality is being re-agitated without filing an appeal against order-in-appeal of the Commissioner (Appeals) - In the case of rebate and refunds on exports the policy of the government has been to grant such benefits when goods are supplied to SEZ. The same logic should apply for supply to EOUs also - Following decision of Essar Steel Ltd. Versus Union of India [2009 (11) TMI 141 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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