https://www.taxtmi.com/caselaws?id=245728 A 100% Export Oriented Unit was treated as eligible to claim refund of unutilized CENVAT credit on duty-paid inputs and input services under Rule 5 of the CENVAT Credit Rules, 2004. The analysis relied on the CENVAT credit scheme for EOUs, the refund mechanism, and the treatment of supplies to EOUs as deemed exports under the applicable Foreign Trade Policy and notification framework. The position was consistent with the assessee's own earlier case, and the refund on unutilized credit was held admissible, with the Revenue's challenge rejected. en-us Tue, 30 Aug 2011 00:00:00 +0530 Sat, 05 Apr 2014 18:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245728 A 100% Export Oriented Unit was treated as eligible to claim refund of unutilized CENVAT credit on duty-paid inputs and input services under Rule 5 of the CENVAT Credit Rules, 2004. The analysis relied on the CENVAT credit scheme for EOUs, the refund mechanism, and the treatment of supplies to EOUs as deemed exports under the applicable Foreign Trade Policy and notification framework. The position was consistent with the assessee's own earlier case, and the refund on unutilized credit was held admissible, with the Revenue's challenge rejected. Case-Laws Central Excise Tue, 30 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245728