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2016 (5) TMI 1355 - CESTAT HYDERABADRefund claim - clearances made to 100% EOU - deemed exports - Held that: - The issue is covered by the judgements laid in E.I. Duport India (P) Ltd., Vs UOI [2014 (5) TMI 128 - GUJARAT HIGH COURT] where it was held that 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 - refund allowed - decided in favor of appellant.
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