Refund of CENVAT credit - clearances made to 100% EOU - deemed ...
Denial of CENVAT credit refund for supplies to 100% Export Oriented Units deemed unjustified; not considered physical exports.
May 15, 2017
Case Laws Central Excise AT
Refund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical exports - rejection of refund is unjustified - AT
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