https://www.taxtmi.com/caselaws?id=175867 The High Court rejected the application for stay against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, directing the main Tax Appeal to be heard. The Appellate Tribunal determined that the refund of unutilised Cenvat credit was admissible for inputs used in manufacturing final products cleared to a 100% Export Oriented Unit (EOU), treating such transactions as exports and justifying the refund. The decision clarified the eligibility for Cenvat credit refunds in scenarios involving exports to EOUs, providing insight into the legal framework governing such transactions in the realm of indirect taxation. en-us Fri, 05 Feb 2010 00:00:00 +0530 Sat, 20 May 2017 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175867 The High Court rejected the application for stay against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, directing the main Tax Appeal to be heard. The Appellate Tribunal determined that the refund of unutilised Cenvat credit was admissible for inputs used in manufacturing final products cleared to a 100% Export Oriented Unit (EOU), treating such transactions as exports and justifying the refund. The decision clarified the eligibility for Cenvat credit refunds in scenarios involving exports to EOUs, providing insight into the legal framework governing such transactions in the realm of indirect taxation. Case-Laws Central Excise Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175867