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TMI Blog2016 (6) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... d as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004. See Apotex Pharachem (I) Pvt. Ltd., Bangalore vs. C.C.E., Bangalore [2015 (10) TMI 2353 - CESTAT BANGALORE] - Refund cannot be denied. - Central Excise Appeal No.2800 of 2007 - Final Order No. 51199/2016 - Dated:- 3-3-2016 - Mr. S.K. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case, the respondent had supplied the goods to a 100% EOU, they cannot be held to be exported and hence the impugned cenvat credit refund was inadmissible. During the hearing, Revenue reiterated the same contention. 3. On the other hand, the respondent contended that the issue is no longer res integra having been settled against Revenue by the Hon ble Gujarat High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in paragraph 1(a), as to whether , the clearances made by one 100% EOU to another 100% EOU which are deemed export are to be treated as physical export for the purpose of entitling refund of unutilized Cenvat credit, the Honble Court vide paragraph 16 have answered as follows:- 16.In the above fact situation, we are of the view that no question of law much less any substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Revenue on the judgment of the Single Bench of Hojble Madras High Court in the case of BAPL Industries (supra) will not have the binding precedence, because as per settled principles of laws, in case of two conflicting orders, one of a single judge and one by a Division Bench, the order issued by the Division Bench would prevail. 4. Thus as per the aforesaid judicial precedent, the issue s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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