2014 (1) TMI 1810

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..... e Hon’ble High Court of Gujarat in the case of CCE Vs Shilpa Copper Wire Industries [2010 (2) TMI 711 - GUJARAT HIGH COURT], where it was held that the deemed exports have to be treated at par with physical exports for granting refunds of accumulated credit under N/N. 5/2006 - appeal dismissed - decided against Revenue. - Final Order No. 20067-20068 / 2014, C/591/2010-SM, E/25406/2013-SM - - - Da .....

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