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2017 (5) TMI 1340 - AT - Central ExciseRefund claim - deemed exports - assessee claims that the supplies from DTA to SEZ unit is a deemed export and as good as physical exports - Held that: - the Commissioner (A) has allowed the appeal of the assessee by relying on the judgment of the Hon’ble Supreme Court in the case of Virlon Textile Ltd. vs. CCE [2007 (4) TMI 6 - SUPREME COURT OF INDIA] wherein it has been held that refund could not be denied on the ground that it was deemed export - appeal dismissed - decided against Revenue.
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