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2017 (4) TMI 330 - AT - Central Excise100% EOU - Refund claim - rejection on the ground that goods supplied against advance authorization to the domestic market - Held that: - Rule 5 refund provides for refund of unutilized accumulated Cenvat credit against exports of goods, Rule 5 does not discriminate between physical exports out of India and deemed exports supplies made within Indian territory therefore in absence of such discrimination, it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India - deemed exports supplies are also eligible for refund u/r 5 - appeal dismissed - decided against Revenue.
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