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2018 (1) TMI 38 - AT - Central Excise100% EOU - Refund of unutilized CENVAT credit - goods cleared to 100% EOU and SEZs - whether the clearances made by an 100% EOU to 100% EOU are deemed export or not? - Held that: - the goods cleared from 100%EOU to 100% EOU are deemed exports and therefore respondent is entitled to claim refund of accumulated Cenvat credit in their Cenvat credit account, in terms of Rule 5 of CCR, 2004 - reliance placed in the case of CCE & Cus. Vs. Anita Synthetics Pvt. Limited [2014 (9) TMI 368 - GUJARAT HIGH COURT] wherein it has been held that the goods cleared from one 100% EOU to another 100%EOU are deemed exports and assessees are entitled to claim refund under Rule 5 of Cenvat Credit Rules, 2004 - decided against Revenue.
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