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2017 (1) TMI 792 - AT - Central ExciseRefund claim - clearance of goods to 100% EOU - rejection on the ground that goods have been cleared to 100% EOU under CT-3 certificate, without payment of duty - Held that: - similar issue decided in the case of Commissioner of Central Excise & Customs v/s NBM Industries, [2011 (9) TMI 360 - GUJARAT HIGH COURT] where it have been held that Refund of Cenvat credit was available on inputs used in manufacture of goods cleared by DTA unit to 100% EOU. Refund could not be denied on ground that it was a case of deemed export, under Rule 5 of CCR, 2004 - refund allowed - appeal dismissed - decided against Revenue.
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