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2018 (2) TMI 801 - AT - Central ExciseRefund of unutilized CENVAT credit - deemed export - Rule 5 of CCR - Held that: - the Hon’ble High Court of Gujarat in the case of A.I Dupont India Pvt. Ltd. [2014 (5) TMI 128 - GUJARAT HIGH COURT] is essentially on the issue of binding precedence, where it was held that on inputs used in manufacture of goods cleared by TDA units to 100% EOU refund of CENVAT credit would be available to the assessee and it would not be denied on the ground that it was the case of deemed export and refund could be granted only in case of physical export - appeal dismissed - decided against Revenue.
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