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2017 (1) TMI 89 - AT - Central Excise100% EOU - Refund claim - whether 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 Rules, 2004? - Held that: - the issue is no more res integra and is covered in favour of the appellant by the decision of the Gujarat High Court in the case of CCE vs. Shilpa Copper Wire [2010 (2) TMI 711 - GUJARAT HIGH COURT], where it was held that the 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 - appeal allowed - matter remanded to verify the quantum of deemed export on the basis of the document produced by the appellant - appeal allowed by way of remand.
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