TMI Blog2015 (1) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... onth. The quantum of export principle is applicable only for domestic units and if intention was to incorporate such a condition, it would have been mentioned in Paragraph 2(b) also. In the absence of such mention, the clause cannot be read into paragraph ‘b’. When the deemed exports are made, it results in accumulation of Cenvat credit also - value of deemed exports cannot be taken into accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification provided for refund of Cenvat credit under Rule 5 of Cenvat Credit Rules, the claims for refund in the case of 100% EOU can be filed for different calendar months and therefore, he submits that the claim could not have been rejected on this ground. 3. The learned AR would submit that there is another ground for rejection which is the fact that appellants have undertaken deemed exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciple is applicable only for domestic units and if intention was to incorporate such a condition, it would have been mentioned in Paragraph 2(b) also. In the absence of such mention, the clause cannot be read into paragraph b . In respect of deemed export also Cenvat credit cannot be used since no duty is paid in respect of deemed exports by 100% EOU. Under Rule 5 accumulated Cenvat credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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