https://www.taxtmi.com/caselaws?id=205858 Clearances by one 100% export-oriented unit to another 100% export-oriented unit as deemed exports were treated as exports for refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Court followed earlier decisions and noted that the position had already been affirmed by the Apex Court in connected matters, so such clearances could not be excluded from the refund scheme. It also accepted that the claim accorded with the incentive structure reflected in the relevant circular and credit-refund provisions, and the issue was answered in favour of the assessee. en-us Thu, 25 Feb 2010 00:00:00 +0530 Mon, 01 Sep 2025 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205858 Clearances by one 100% export-oriented unit to another 100% export-oriented unit as deemed exports were treated as exports for refund of unutilized Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The Court followed earlier decisions and noted that the position had already been affirmed by the Apex Court in connected matters, so such clearances could not be excluded from the refund scheme. It also accepted that the claim accorded with the incentive structure reflected in the relevant circular and credit-refund provisions, and the issue was answered in favour of the assessee. Case-Laws Central Excise Thu, 25 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205858