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2008 (12) TMI 184 - AT - Central ExciseRefund of Cenvat Credit – Cenvat Credit accumulated – supply against CT-3 to EOU - The appellants had claimed refund of Rs. 1,00,817.31 being the accumulated input credit on account of their clearing the final goods without payment of duty to an EOU – Held that - Clearances to an EOU have to be treated as export and refund of Un-utilized credit allowed to the assessee - documents evidencing clearances of final products to the EOU should be accepted as proof of export envisaged in clause (6) of the Appendix to the Notification No. 11/02-C.E. (N.T.) –appeal allowed by way of remand to re-examine the objections.
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