TMI Blog2017 (3) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... quivalent to physical export and therefore keeping in view the precedents of the High Court and the Supreme Court, the clearances to an EOU is to be treated as export and refund of unutilized credit is allowed to the respondent-assessee - appeal dismissed - decided against appellant. - E/21343/2016-SM, E/21361/2016-SM, E/21362/2016-SM, E/21363/2016-SM, E/21364/2016-SM, E/21365/2016-SM - Final Order No. 20262-20267 / 2017 - Dated:- 15-2-2017 - Shri S. S. Garg, Judicial Member Dr. J. Harish, AR For the appellant Shri Akbar Basha, CA For the respondent ORDER Per S. S GARG Revenue has filed these six appeals against the impugned orders No. 56-59, 62, 63/2016 all dated 27.5.2016 whereby the Commissioner (A) has rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund claim should not be rejected. The original authority after observing the principles of natural justice and relying on the decision of various judicial fora has sanctioned refund claimed by the assessee vide various Orders-in-Original. Aggrieved by the said orders granting refund of various amount as stated in the table, the department filed appeals before Commissioner (A) and the Commissioner (A) vide the impugned orders, relying upon the decision of the Hon ble Gujarat High Court in the case of CCE vs. NBM Industries reported in 2012 (276) ELT 9 (Guj.), Hon ble CESTAT in Shilpa Copper Wire Industries reported in 2008 (226) ELT 228, the Hon ble Apex Court in the case of Virlon Textile Mills Ltd. vs. CCE, Madurai reported in 2007 (211) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 49/2014 dated 24.9.2014. 6.1 He further submitted that this issue has been settled by the decision of the Hon ble Tribunal in CCE vs. Shilpa Copper Wire Industries (supra) which was upheld by the Gujarat High Court reported in 2011 (269) ELT 17 (Guj.) and thereafter the Apex Court has also dismissed the Revenue s appeal against the decision of the Gujarat High Court. He further relied upon the decision of Commissioner of Central Excise and Customs Vs. Anita Synthetics Pvt. Ltd. [2014 (306) E.L.T. 133 (Guj.)] wherein the same issue was involved and the Hon ble Gujarat High Court in para 5 has observed as under: 5. However, in the facts and circumstances of the case and when on facts of the present case, the issue involved is squarel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was case of deemed export. Since the Apex Court as well as the High Courts have specifically held that deemed exports are equivalent to physical export and therefore keeping in view the precedents of the High Court and the Supreme Court, I hold that clearances to an EOU is to be treated as export and refund of unutilized credit is allowed to the respondent-assessee. 7. Keeping in view the fact that the issue is squarely covered in favour of the assessee by the decisions cited supra, I do not find any merit in the appeals of the department and I uphold the impugned order by dismissing the appeals of the appellant. ( Operative portion of the Order was pronounced in Open Court on 15/02/2017 ) - - TaxTMI - TMITax - Central Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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