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100% EOU - Refund claim of cenvat credit - no physical exports - during the period in question, the definition of export under Rule 5 which was inserted by an explanation requires that there should be physical exports of the goods and nothing else - Tri

Central Excise
May 28, 2018

100% EOU - Refund claim of cenvat credit - no physical exports - during the period in question, the definition of export under Rule 5 which was inserted by an explanation requires that there should be physical exports of the goods and nothing else - Tri

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