EOU-to-EOU clearances are deemed exports, qualify for Cenvat Credit refund u/r 5, Cenvat Credit Rules, 2004.

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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