https://www.taxtmi.com/caselaws?id=267891 The Tribunal held that the appellant is entitled to a cash refund of accumulated Cenvat amount under Rule 5 for deemed exports to 100% EOU. Relying on judicial precedents equating deemed exports to physical exports for refund eligibility, the Tribunal set aside the impugned order and allowed the appeal with consequential relief. The decision aligned with the interpretation that clearances to 100% EOU should be considered as physical exports, granting the appellant refund entitlement under Rule 5. en-us Wed, 27 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 07:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267891 The Tribunal held that the appellant is entitled to a cash refund of accumulated Cenvat amount under Rule 5 for deemed exports to 100% EOU. Relying on judicial precedents equating deemed exports to physical exports for refund eligibility, the Tribunal set aside the impugned order and allowed the appeal with consequential relief. The decision aligned with the interpretation that clearances to 100% EOU should be considered as physical exports, granting the appellant refund entitlement under Rule 5. Case-Laws Central Excise Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267891