2017 (5) TMI 671

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..... was held that deemed exports made by assessee-EOU to another EOU has to be treated on par with physical exports - rejection of refund is unjustified - appeal allowed - decided in favor of appellant. - Appeal No. E/20149, 20150/2015 - - - Dated:- 27-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri Suresh Asteker, Advocate for the appellant Shri Nagaraj Naik, Deputy Commissioner .....

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..... OU to another EOU has to be treated on par with physical exports. In CCE C Vs. NBM Industries [2012(276) ELT 9 (Guj.)], the Hon ble Gujarat High Court has reiterated the view of the Tribunal that goods cleared by DTA to 100% EOU units has to be treated as physical exports and the denial of refund on this ground is not legal and proper. Further, this Bench in the appellant s own case for a differen .....

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