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TMI Blog2011 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... also deemed export i.e. supplies to other 100% EOUs. Since the appellant could not utilize the cenvat credit availed by them for payment of duty on the goods cleared to DTA, as they had no DTA clearances, they applied for cash refund from time to time of the accumulated cenvat credit in terms of provisions of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.5/2006-Customs dated 14.03.2006. The refund claims were being filed on quarterly basis. The dispute is in respect of refund claims for the periods Jan., 2006 to March, 2006, July, 2006 to September, 2006, November, 2005 to December, 2005 and April, 2006 to June, 2006. The refund claims for these periods were disallowed to the extent of the cenvat credit which was in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h was upheld by the Hon'ble Gujarat High Court vide judgement reported in 2010 (258) ELT A20, (c) Tribunal's judgement in the case of Cauvery Stones Impex Private Ltd. Vs. CCE, Salem reported in 2010 (257) ELT 151 (Tribunal-Chennai), (d) NBM Industries Vs.CCE, Rajkot reported in 2009 (246) ELT 252 (Tribunal-Ahmd.), and (e) Neo Foods Pvt.Ltd. Vs. CCE, Bangalore reported in 2009 (242) ELT 562 (Tribunal-Ban.), that in all these judgements, the view of the High Court and the Tribunal was that clearances for 100% EOUs are of intermediate products used in the manufacture of goods cleared for export, which are also to be treated as exports, that in view of the settled legal position, on this issue, the impugned order disallowing the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Foreign Trade Policy, 2004, a person in respect of deemed export is eligible for only three benefits, advance authorization, deemed export draw back and exemption from terminal excise duty, that in view of the provisions of Exim Policy, the appellant cannot claim the additional benefit of cash refund of the accumulated cenvat credit, which is not mentioned in para 8.3 of the Exim Policy, 2004-2009, that one of the refund claims for the period from October, 2005 to December, 2005 is time barred as the claim filed after expiry of the limitation period under Section 11B and that in view of this, there is no infirmity in the impugned order. 5. I have carefully considered the submissions from both the sides and perused the records. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 5 of Cenvat Credit Rules, 2004 can not be denied on the ground that deemed exports are not physical exports. In view of settled legal position on this issue, I hold that the provisions of Rule 5 of the Cenvat Credit Rules would be applicable even in respect of supplies made without payment of duty to 100% EOUs and the cash refund of the accumulated cenvat credit in respect of such supplies cannot be denied. 6. As regards the second issue regarding the refund claim being time barred in terms the limitation period prescribed under Section 11B, raised in respect of the refund claim for the period from November, 2005 to December, 2005, this issue also stands decided in favour of the appellant in the cases of Global Energy Food Indus. V ..... X X X X Extracts X X X X X X X X Extracts X X X X
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