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TMI Blog2018 (3) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ul Jain, Advocate - for the Respondent ORDER The issue involved is whether the supply made to 100% DOU is entitle for refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. Period involved is April, 2015 to June, 2015. 2. Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterating the grounds of appeal submits that w.e.f. 1st March, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, refund is admissible to the deemed export. He placed reliance on the following decisions: (a) Commr of Central Excise Vs. Shilpa Copper Wire Industries[2011 (269) ELT 17 (Guj)] (b) Commissioner of C Ex. Surat Vs. Shilpa Copper Wire Industries[2008(226) ELT 228 (Tri. Ahmd.)] (c) Commissioner of C Ex. And Customs Vs. Anita Synthetics Pvt Ltd.[2014(306) ELT 133 (Guj)] 4. I have carefully cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard the reliance of the Ld. Counsel on Board Circular dated 28-4-2015 on perusal of the same, I find that the said circular is for clearance to SEZ as regard the SEZ there is specific provision in SEZ Act itself that supplies made to SEZ there is specific provision in SEZ Act itself that supplies made to SEZ is exports therefore this circular is not applicable for 100% EOU. As regard the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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