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2019 (12) TMI 1057 - AT - Central ExciseRefund of accumulated CENVAT Credit - export or goods or not - input used in the manufacture of final product which has been supplied to 100% EOU considering the same as export or otherwise - whether the supply to 100% EOU is considered as export for the purpose of refund under Rule 5 of Cenvat Credit Rules, 2002? HELD THAT:- The very same issue has been considered by the Hon’ble Gujarat High Court in the case of COMMISSIONER - CENTRAL EXCISE AND CUSTOMS VERSUS NBM INDUSTRIES [2011 (9) TMI 360 - GUJARAT HIGH COURT] where it was held that clearances made by one 100% EOU to another 100% EOU which are "deemed exports" are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004. Thus, there is no dispute that refund under Rule 5 is admissible in respect of the supply made to 100% EOU - It is also observed that the definition of export of goods has been given in Rule 5 has been amended and as per the new definition only those exports where the goods are taken out of country is considered as an export of goods, therefore, at the most the refund under Rule 5 may not be admissible after 01.03.2015 which is further make it explicit that prior to this amendment refund in respect of export made to 100% EOU was permissible. Appeal allowed - decided in favor of appellant.
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