https://www.taxtmi.com/caselaws?id=122729 Goods cleared as deemed exports to SEZ units were treated as exports for refund purposes under Rule 5 of the Cenvat Credit Rules, 2002 because deemed exports were regarded as having all the elements of exports. The dispute was confined to refund of duty paid on inputs used in manufacturing final products cleared to SEZ units, with no dispute on input use or clearance. On that basis, the refund claim could not be denied on the Revenue's stated ground. en-us Thu, 09 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 17:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122729 Goods cleared as deemed exports to SEZ units were treated as exports for refund purposes under Rule 5 of the Cenvat Credit Rules, 2002 because deemed exports were regarded as having all the elements of exports. The dispute was confined to refund of duty paid on inputs used in manufacturing final products cleared to SEZ units, with no dispute on input use or clearance. On that basis, the refund claim could not be denied on the Revenue's stated ground. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122729