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2018 (5) TMI 1562 - AT - Central Excise100% EOU - Refund claim of cenvat credit - no physical exports - denial on the ground that they had cleared the vaccines under order of UNICEF but did not physically export the same out of India - Held that: - It is undisputed that appellant had participated in International Competitive Bidding for supply of vaccines to UNICEF, Denmark for immunisation programme in India and the said supplies were made to various locations in India as per the directions of UNICEF, Denmark and the said action was taken to save logistical expenses of movement of goods from India to Denmark and back. The lower authorities have rejected the refund claim on the ground that during the period in question, the definition of export under Rule 5 which was inserted by an explanation requires that there should be physical exports of the goods and nothing else - this is the law for the period in question in the appeal and has been correctly enunciated by the learned 1st Appellate Authority. Refund rightly rejected - appeal dismissed - decided against appellant.
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