https://www.taxtmi.com/caselaws?id=219416 The Tribunal upheld the decision disallowing cash refund of accumulated Cenvat credit for supplies to 100% EOUs and DMRC under Notification No. 6/2006-C.E. The Rule allowing credit utilization for exports did not apply to DMRC supplies as they did not meet export criteria, and there was no evidence of EOUs using goods for export. Therefore, the appeal for cash refund was dismissed. en-us Wed, 02 May 2012 00:00:00 +0530 Mon, 29 Oct 2012 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219416 The Tribunal upheld the decision disallowing cash refund of accumulated Cenvat credit for supplies to 100% EOUs and DMRC under Notification No. 6/2006-C.E. The Rule allowing credit utilization for exports did not apply to DMRC supplies as they did not meet export criteria, and there was no evidence of EOUs using goods for export. Therefore, the appeal for cash refund was dismissed. Case-Laws Central Excise Wed, 02 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219416