Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal allows refund claim for cenvat credit on clearances to 100% EOU</h1> <h3>M/s SAI POLYMERS Versus CCE, HYDERABAD-IV</h3> The Appellate Tribunal CESTAT HYDERABAD allowed the appellant's refund claim for cenvat credit on clearances to 100% EOU, citing relevant precedents. The ... Refund claim - clearances made to 100% EOU - deemed exports - Held that: - The issue is covered by the judgements laid in E.I. Duport India (P) Ltd., Vs UOI [2014 (5) TMI 128 - GUJARAT HIGH COURT] where it was held that it would not be denied on the ground that it was the case of deemed export and refund could be granted only in case of physical export - refund allowed - decided in favor of appellant. The judgment by Appellate Tribunal CESTAT HYDERABAD allowed the appellant's refund claim for cenvat credit on clearances to 100% EOU, citing precedents from E.I. Duport India (P) Ltd. and CCE Vs Shilpa Copper Wire Industries. The department's denial was overturned, and the appeals were allowed.