Cenvat Credit Utilization, Central Excise

[Sharad Sonawane]

Dear Experts

we have manufacturing unit got accumulated credit since  unit is supplying goods only to EOU.  Whether, any refund can be obtained on such duty paid amount?

Posts / Replies

[Rajesh Nathoo]

Dear Mr. Sharad,

 U can claim refund as per Rule 5 of Cenvat Credit Rules, 2004 . Though , it is only for Export . Sale to EOU is a deemed export . Refund  has been held admissible by Tribunal  in all judgements . - Elecomponics Sales v. C.C.E. 2011 (10) TMI 196 - CESTAT, NEW DELHI= (2012) 279 ELT 280 ( CESTAT SMB ).