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    <title>DTA Units Can Claim Refunds on Unutilized CENVAT Credit for Inputs Used in Goods Sold to 100% EOU.</title>
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    <description>Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods to 100% EOU can be termed as export for the purpose of allowing DTA unit to claim refund of unutilized CENVAT credit - HC</description>
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      <description>Allowability of refund of Cenvat credit availed on inputs used in the manufacture of goods cleared by DTA unit to a 100% Export Oriented Unit - DTA unit clearing goods to 100% EOU can be termed as export for the purpose of allowing DTA unit to claim refund of unutilized CENVAT credit - HC</description>
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