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1. It is not in dispute that the surplus funds were of the 100% EOU. As such, the interest earned thereon has to be regarded as part of the “profit of the business of the...

2. Levying MAT u/s 115JB - 100% reduction of the profit u/s. 80IB(10) - while computing the book profit u/s. 115JB appellant had reduced it from book profit and claimed...

3. Refund - Rule 5 of the CER, 2004 - 100% EOU - instead of utilizing the credit accumulated due to export for DTA clearance, EOU unit claimed refund - Refund allowed - AT

4. 100% EOU - by-products Soyabean Solvent Extraction Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be...

5. 100% EOU - Debonding - Demand of differential duty - Penalty - EXIM policy - switching over from 100% EOU Scheme to the EPCG Scheme - - The Tribunal found that the...

6. 100% EOU - Valuation - As per the holistic view from the overall scheme for 100% EOU, the object is that goods manufactured by 100% EOU should be exported and if it is...

7. 100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can...

8. 100% EOU - refund of cenvat credit - Rule 6(6)(v) would be covering even all exports of final products by a 100% EOU and therefore, would not be hit by Rule 6(1) as far...

9. 100% EOU - whether the benefit of Central Excise (Removal of goods at concessional rate of duty for manufacture of Excisable goods) Rules, 2001 is available to 100% EOU...

10. 100% EOU - there is no allegation that the raw material which is procured without payment of duty is diverted or not used within the 100% EOU as the research and...

11. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

12. Duty Drawback – Benefit of 100% EOU - conversion of free shipping bills into duty draw back shipping bills - The appellant was not claiming any benefits as 100% EOU -...

13. 100% EOU - DTA Clearance - who is liable to pay duty i.e. purchaser of the goods or 100% EOU - Central Excise duty need not be discharged by 100% EOU & entitled for the...

14. 100% EOU - payment of duty at the time of debonding - petitioners are permitted to pay the excise duty foregone from the legally availed Cenvat credit account. Upon the...

15. 100% EOU - Disallowance of the credit of Education Cess and Secondary & Higher Secondary Cess as per the formula prescribed in Rule 3(7)of CCR - the disputed goods were...