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2017 (5) TMI 1080 - CESTAT HYDERABADRefund claim - unutilised Cenvat credit which was availed on inputs and input services and finished goods cleared to 100% EOU - deemed exports - Held that: - Although Rule 5 of CCR does not explicitly provide for deemed exports, there is no ground to interpret that the deemed exports are excluded from the purview of Rule 5 of CCR and the Notification issued there under for the material period. When the deemed exports would be eligible to be considered for working out the Net Foreign Exchange Earning (NFEE) and for all other export benefits, I do not see any reason why the deemed exports should be ignored for the purpose of the refund u/r 5 of CCR read with Notification issued there under - refund allowed - The appellant is however not eligible for any refund claimed on such deemed exports for the clearances made from 01.03.2015, if any, since such deemed export would not fall within the ambit of export - decided partly in favor of appellant.
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