2016 (5) TMI 1355 - AT - Central Excise

Refund claim - clearances made to 100% EOU - deemed exports - Held that - The issue is covered by the judgements laid in E.I. Duport India (P) Ltd. Vs UOI 2014 (5) TMI 128 - GUJARAT HIGH COURT where it was held that it would not be denied on the ground that it was the case of deemed export and refund could be granted only in case of physical export - refund allowed - decided in favor of appellant.

Summary

The judgment by Appellate Tribunal CESTAT HYDERABAD allowed the appellant's refund claim for cenvat credit on clearances to 100% EOU, citing precedents from E.I. Duport India (P) Ltd. and CCE Vs Shilpa Copper Wire Industries. The department's denial was overturned, and the appeals were allowed.