Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 492 - AT - Central ExciseDenial of refund claim - Clearance to 100% EOU - Deemed export or Physical - Held that:- refund of CENVAT credit availed on inputs used in the manufacture of goods cleared by DTA units to 100% EOUs would be available and it can not be denied on the ground that it was a case of deemed export - Following decision of CCE & C Vs NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and CCE Vs Shilpa Copperwire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT] - Stay of operation of refund order denied.
|