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TMI Blog2018 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent is entitled to claim refund of accumulated Cenvat credit in their Cenvat credit account, in terms of Rule 5 of CCR, 2004 - reliance placed in the case of CCE & Cus. Vs. Anita Synthetics Pvt. Limited [2014 (9) TMI 368 - GUJARAT HIGH COURT] wherein it has been held that the goods cleared from one 100% EOU to another 100%EOU are deemed exports and assessees are entitled to claim refund unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for unutilised Cenvat credit lying in their Cenvat account on account of the good cleared to 100%EOU and SEZs. Initially the refund claims for the goods cleared to SEZ was allowed but for the goods cleared to 100%EOU the refund was disallowed by the adjudicating authority. On appeal, ld. Commissioner (Appeals) allowed the refund on account of clearance made to 100%EOU. Aggrieved from the said ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Rule 5 of Cenvat Credit Rules, 2004. He also drew my attention to Rule 5 of Cenvat Credit Rules, 2004 and as per the said Rule, for export of goods, they are entitled for refund claim. Therefore, it is his prayer that impugned order is to be upheld. 5. Heard both sides and considered the submissions. 6. The short issue involved in this case is as to whether the clearances made by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Hon ble the Supreme Court and the aforesaid is not as such disputed by the learned Counsel appearing on behalf of the appellant, instead of remanding the matter to CESTAT, we have considered the issue on merits and whether the decision in the case of Shilpa Copper Wire Industries (supra ) would be applicable to the present case or not. In the case of Shilpa Copper Wire Industries (supra), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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