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2017 (12) TMI 269 - AT - Central ExciseRefund claim - deemed export to 100% EOU - denial on the ground that the supplies made to 100% EOU cannot be treated as deemed export - Rule 5 of Cenvat Credit Rules 2004 - Held that: - on careful reading of the unamended and amended Rule 5 of the Cenvat Credit Rules, it is found that there is no significant difference, as regard term export for the purpose of Rule 5 of Cenvat Credit Rules, 2004, therefore there is no reason to interpret differently the term ‘export’ under the amended Rule 5 - the appellant is entitled for the refund under Rule 5 against the supplies made to the 100% EOU. Reliance placed in the case of M/s. Uniworth Textiles Ltd. Versus CCE, Raipur [2016 (8) TMI 939 - CESTAT NEW DELHI], where it was held that the clearances to 100% EOU be considered on par with physical export for which refund of un-utilised cenvat credit is allowable. Appeal dismissed - decided against Revenue.
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