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Issues: Whether clearances made to a 100% export oriented unit can be treated as exports for the purpose of refund under Rule 5 of the CENVAT Credit Rules, 2004.
Analysis: The refund claim was rejected on the footing that supplies to a 100% EOU were not physical exports. The issue, however, stood covered by the cited decisions holding that supplies to a 100% EOU are to be treated as exports for the purpose of refund under Rule 5. Following that settled position, the rejection of refund could not be sustained.
Conclusion: The clearances to the 100% EOU are to be treated as exports for the purpose of Rule 5 refund, and the assessee is entitled to refund.
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