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2015 (11) TMI 145 - HC - Central ExciseAllowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - Held that:- Insofar as clearances from DTA units to 100% export oriented units are concerned, the Tribunal has placed reliance upon the decision of the Supreme Court [2007 (4) TMI 6 - SUPREME COURT OF INDIA] wherein it has been held that DTA sales against foreign exchange or other supplies in India can be equated with physical exports. Thus, the Tribunal has merely applied decisions of the jurisdictional High Court as well as the Supreme Court to the facts of the case while holding that DTA unit clearing goods to 100% EOU can be termed as export for the purpose of allowing DTA unit to claim refund of unutilized CENVAT credit. Under the circumstances, it is not possible to state that the impugned order passed by the Tribunal suffers from any legal infirmity so as to give rise to any question of law, much less, a substantial question of law so as to warrant interference. - Decided against Revenue.
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