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2016 (6) TMI 674 - AT - Central ExciseCenvat Credit refund - Assistant Commissioner had sanctioned credit on the ground that respondent was unable to utilize the said credit on account of duty free clearance made by it to an EOU against CT-3 - Held that:- Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004. See Apotex Pharachem (I) Pvt. Ltd., Bangalore vs. C.C.E., Bangalore [2015 (10) TMI 2353 - CESTAT BANGALORE] - Refund cannot be denied.
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