https://www.taxtmi.com/caselaws?id=251342 Clearances from one 100% export-oriented unit to another 100% export-oriented unit, though treated as deemed exports, are to be regarded as physical exports for refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The court applied binding precedent on the same factual position and found no distinguishing feature, so the Tribunal's view was not interfered with. The principle affirmed is that deemed export between two 100% EOUs can satisfy the export requirement for Rule 5 refund where precedent directly covers the issue. en-us Thu, 08 Aug 2013 00:00:00 +0530 Thu, 11 Sep 2014 08:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251342 Clearances from one 100% export-oriented unit to another 100% export-oriented unit, though treated as deemed exports, are to be regarded as physical exports for refund of unutilised Cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. The court applied binding precedent on the same factual position and found no distinguishing feature, so the Tribunal's view was not interfered with. The principle affirmed is that deemed export between two 100% EOUs can satisfy the export requirement for Rule 5 refund where precedent directly covers the issue. Case-Laws Central Excise Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251342