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2017 (5) TMI 671 - AT - Central ExciseRefund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical exports - Held that: - reliance was placed in the case of Commissioner Versus Amitex Silk Mills P. Ltd. [2008 (7) TMI 956 - SUPREME COURT], where it was held that deemed exports made by assessee-EOU to another EOU has to be treated on par with physical exports - rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
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