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2017 (2) TMI 311

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..... Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export out of India shall be mutatis mutandis applicable to the clearances made to the 100% EOU - refund u/r 5 is admissible to the clearances of goods made to 100% EOU - appeal allowed - decided in favor of appellant. - E/675 to 679/12 - A/85511-85515/17/SMB - Dated:- 20-1-2017 - Mr Ramesh Nair, Member ( Judicial ) Shri. Ganesh K. S. Iyer, Advocate for the Appellants Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent ORDER In all these appeals the common issue involved is whether the appellant is entitle for the refund in respect of duty/service tax paid on input /input services used in the manufac .....

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..... . Union of India [2014(305) ELT 282(Guj)] (d) Commissioner Vs. Metflow Cast Pvt Ltd [2016(331) ELT 355(Guj)] (e) Arkay Glenrock (p) Ltd Unit II Vs. Commr. Of C. ex. Madurai[2014(35) S.T.R. 953(Tri. Chennai)] (f) Elcomponics Sales Pvt Ltd.Vs. Commissioner of Central Exicse, Noida[2012(279 ) ELT 280 (Tri. Del.)] (g) Refron Valves Ltd Vs. Commissioner of Central Excise, Vadodara[2012(281) ELT 447(Tri. Ahmd)] (h) Commissioner of C. Ex. Ahmedabad Vs. Rangdhara Polymers[2011(264) ELT 275(Tri. Ahmd.)] (i) Manoj Handlooms Vs. Commissioner[2009(240) ELT 158(Tri. Chennai)] (j) Sanghi Textiles Ltd Vs. Commissioner of Cus., C. Ex., Hyderabad[2006(206) ELT 854(Tri. Bang.)] (k) Uniworth Textiles Ltd Vs. Commissione .....

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..... ered in detailed by the Hon ble Gujarat High Court in case of E.I. Dupont India Pvt Ltd(supra) wherein it was held that deemed export ie. Supplies made to 100% EOU is at par with the physical export and all the benefit otherwise available to the export out of India shall be mutatis mutandis applicable to the clearances made to the 100% EOU. As regard the decision of this Tribunal in case of Tiger Steel Engg(I) Pvt Ltd(supra) I find that this decision has not considered the Hon ble Gujarat High Court decision in case of E.I. Dupont India Pvt Ltd(supra) therefore the decision in case of Tiger Steel Engg(I) Pvt Ltd(supra) cannot said to be a good law therefore same is distinguished. Following the retio of the Hon ble Gujarat Hi .....

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