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2015 (10) TMI 560 - SCH - Central ExciseInclusion of value of deemed export - Whether value of deemed export is required to be excluded while determining FOB value of export for the purpose of computation of value of the Exim Policy – Supreme Court dismissed the appeal filed by the Revenue against the decision of High Court [2014 (2) TMI 57 - GUJARAT HIGH COURT]; wherein High Court 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.
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