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2017 (2) TMI 311 - AT - Central ExciseRefund of unutilized cenvat credit - whether clearances made to 100% EOU should be considered at par with exports of the goods out of country and consequently whether for such supplies, refund u/r 5 is admissible? Held that: - as per the Rule 5 of CCR, no exclusion was provided to deemed export i.e. supplies made to 100% EOU therefore bare term Export includes export of goods out of India as well as deemed export - This very issue has been considered in detailed by the Hon’ble Gujarat High Court in case of E.I. Dupont India Pvt Ltd [2014 (5) TMI 128 - GUJARAT HIGH COURT], wherein it was held that deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export out of India shall be mutatis mutandis applicable to the clearances made to the 100% EOU - refund u/r 5 is admissible to the clearances of goods made to 100% EOU - appeal allowed - decided in favor of appellant.
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