https://www.taxtmi.com/caselaws?id=207406 Clearances by a DTA unit to a 100% EOU under the CT-3/ARE-3 procedure were treated as deemed exports, and the governing principle applied was that such deemed exports are to be equated with physical exports for refund entitlement under Rule 5 of the Cenvat Credit Rules, 2004. The earlier binding precedent of the same High Court, reinforced by the Supreme Court's treatment of similar supply arrangements, was followed, and a contrary view from another High Court did not displace that binding authority. On that basis, the manufacturer was held entitled to refund of unutilized Cenvat credit. en-us Thu, 08 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207406 Clearances by a DTA unit to a 100% EOU under the CT-3/ARE-3 procedure were treated as deemed exports, and the governing principle applied was that such deemed exports are to be equated with physical exports for refund entitlement under Rule 5 of the Cenvat Credit Rules, 2004. The earlier binding precedent of the same High Court, reinforced by the Supreme Court's treatment of similar supply arrangements, was followed, and a contrary view from another High Court did not displace that binding authority. On that basis, the manufacturer was held entitled to refund of unutilized Cenvat credit. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207406