2017 (5) TMI 688

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..... M/s Sai Polymers Vs CCE, Hyd-IV [2017 (5) TMI 671 - CESTAT HYDERABAD], where it was held that deemed exports made by assessee-EOU to another EOU has to be treated on par with physical exports - refund allowed - appeal dismissed - decided against Revenue. - E/30784 & 30785/2016 - A/30578-30479/2017 - Dated:- 4-4-2017 - Ms. Sulekha Beevi, CS., Member (Judicial) Sh. Arun Kumar, Deputy Commiss .....

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..... [2012 (276) ELT 9 (Guj)] and other similar judgments and held that respondent is eligible for refund. Being aggrieved by the said order, the department has preferred the present appeal. 3. On behalf-of the department, the Ld. AR Sh. Arun Kumar reiterated the grounds of appeal. He submitted that an amendment has been brought in Rule 5 of CENVAT Credit Rules, 2004 wherein after 01.03.2015 th .....

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