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2017 (7) TMI 756 - AT - Central ExciseRefund claim - deemed exports - denial on the ground that clearances which are effected to 100% EOUs, cannot be equated to physical exports and hence Provisions of Rule 5 do not get attracted - Held that: - First Appellate Authority after considering the submissions made before him by the assessee/respondent as also various decisions, has correctly held that the refund of accumulated CENVAT credit under Rule 5 of CCR, 2004 in respect of clearances made to 100% EOU is admissible - appeal rejected - decided against Revenue.
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