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2017 (5) TMI 688 - AT - Central ExciseRefund claim - CENVAT credit on inputs/input services for the supplies made to EOU - deemed exports - Held that: - the issue whether the supplies made to 100% EOU can be considered as physical exports for the period prior to 01.03.2015 has been considered by the Tribunal in the case of M/s Sai Polymers Vs CCE, Hyd-IV [2017 (5) TMI 671 - CESTAT HYDERABAD], where it was held that deemed exports made by assessee-EOU to another EOU has to be treated on par with physical exports - refund allowed - appeal dismissed - decided against Revenue.
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