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2018 (9) TMI 559 - AT - Central Excise100% EOU - Refund claim - deemed exports - for the purpose of 50% of DTA clearance, in respect of 100% EOU, whether the deemed exports should be considered as exports or only the physical exports should be considered? Held that:- The issue is no more res-integra as in the cases of M/s. Ginni International Limited, [2007 (8) TMI 649 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court held that for the purpose of calculation of 50% of export, the export will include the deemed export also - impugned order set aside. As regards the demand of duty on raw materials, since the demand on the finished goods itself is not sustainable the duty on raw material is also not sustainable. Appeal allowed - decided in favor of appellant.
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