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    <title>Company Wins Refund of Unutilized CENVAT Credit for Supplies to Export-Oriented Units u/r 5 CCR.</title>
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    <description>Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the government has been to grant such benefits when goods are supplied to SEZ. The same logic should apply for supply to EOUs also - refund allowed - AT</description>
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      <description>Refund of unutilized cenvat credit - Rule 5 of CCR - supply part of their products to other 100% EOU - In the case of rebate and refunds on exports the policy of the government has been to grant such benefits when goods are supplied to SEZ. The same logic should apply for supply to EOUs also - refund allowed - AT</description>
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