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2018 (11) TMI 74 - AT - Central ExciseRefund of CENVAT Credit - supplies to 100% EOU - rejection on the ground that Rule 5 of CCR read with N/N. 27/2012-CE (NT) dated 18.06.2012 grants refund of accumulated CENVAT credit only in respect of exports and not in respect of supplies to 100% EOUs - Held that:- In an identical matter in the case of Sai Polymers [2017 (5) TMI 671 - CESTAT HYDERABAD] this very bench had held that Rule 5 of CCR also entitles one to refund of CENVAT credit in case of deemed exports by way of supply to 100% EOU prior to the introduction of explanation (1A) - refund allowed - appeal dismissed - decided against Revenue.
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