TMI Blog2014 (12) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that it was a case of deemed export - Following decision of CCE & C Vs NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and CCE Vs Shilpa Copperwire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT] - Stay of operation of refund order denied. - E/26385/2013-DB, E/26386/2013-DB - MISC ORDER No.21161-21162 / 2014 - Dated:- 9-5-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot physical exports have to be considered as exports for the purpose of consideration of refund claims under Rule 5 of CCR 2004. The learned A.R. submitted that in the case of Essar Steel Ltd. Vs UOI [2010 (249) ELT 3 (Guj)], Hon'ble High Court had taken a view that clearances from Domestic Tariff Area Units to SEZs cannot be considered as exports for the purpose of levy of export duty. Follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled on inputs used in the manufacture of goods cleared by DTA units to 100% EOUs would be available and it can not be denied on the ground that it was a case of deemed export. In view of the fact that both the decisions of the Hon'ble High Court of Gujarat relied upon by the learned Commissioner are on the very same issue and are directly applicable to the facts of this case. No case has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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