TaxTMI 
TaxTMI 
Dear Experts
we have manufacturing unit got accumulated credit since unit is supplying goods only to EOU. Whether, any refund can be obtained on such duty paid amount?
Cenvat Credit Utilization
24 Dec 2013 
1 Reply 
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Cenvat credit refund: deemed export supplies to EOUs permit refund claims for accumulated unutilised credit under Cenvat rules.
Supply of goods to an Export Oriented Unit is treated as a deemed export, and accumulated Cenvat credit arising from exclusive supplies to an EOU can be claimed as a refund under the Cenvat Credit Rules; tribunal precedents have allowed refund claims in such circumstances, permitting exporters supplying EOUs to seek reimbursement of unutilised input/service credits in line with the procedural rules. (AI Summary)
Supply of goods to an Export Oriented Unit is treated as a deemed export, and accumulated Cenvat credit arising from exclusive supplies to an EOU can be claimed as a refund under the Cenvat Credit Rules; tribunal precedents have allowed refund claims in such circumstances, permitting exporters supplying EOUs to seek reimbursement of unutilised input/service credits in line with the procedural rules. (AI Summary)