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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Refund - the clearances made by one 100% EOU to another 100% EOU ...

Central Excise

November 17, 2015

Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat Credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rules, 2004 - AT

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  5. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

  6. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

  7. 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...

  8. Refund claim of Terminal Excise Duty (TED) - Supply of manufactured goods to 100% EOU - Deemed export - refund cannot be denied on the ground that appellant is eligible...

  9. 100% EOU - Exemption u/s 10B - unabsorbed depreciation and unabsorbed investment allowance should be adjusted against the income of the export-oriented business...

  10. Refund of Terminal Excise Duty - supplies to 100% EOU - deemed export - claim is maintainable before the DGFT and not before the central excise authorities

 

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