https://www.taxtmi.com/caselaws?id=243505 The judgment aligns with the precedent set by the High Court of Gujarat, ruling that deemed exports to 100% Export Oriented Units should be treated as physical exports for cenvat credit refund under Rule 5. The decision emphasizes consistency in legal interpretation, dismissing Revenue's appeal and affirming the entitlement to refund for goods cleared to EOUs. It underscores the importance of upholding decisions that provide clarity on complex matters related to cenvat credit refunds for deemed exports to EOUs. en-us Thu, 02 Jan 2014 00:00:00 +0530 Tue, 04 Feb 2014 08:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243505 The judgment aligns with the precedent set by the High Court of Gujarat, ruling that deemed exports to 100% Export Oriented Units should be treated as physical exports for cenvat credit refund under Rule 5. The decision emphasizes consistency in legal interpretation, dismissing Revenue's appeal and affirming the entitlement to refund for goods cleared to EOUs. It underscores the importance of upholding decisions that provide clarity on complex matters related to cenvat credit refunds for deemed exports to EOUs. Case-Laws Central Excise Thu, 02 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243505