Unutilized CENVAT credit refunds for deemed exports to 100% EOUs equated with physical exports, granting similar benefits.

Refund of unutilized cenvat credit - 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 - AT .....

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