https://www.taxtmi.com/caselaws?id=325527 The Tribunal allowed the appeal, setting aside the impugned order denying the refund claim under Rule 5 of CCR for supplies made to SEZs and EOUs by an EOU. The Tribunal held that supplies to SEZs and EOUs, when exported and manufactured by the assessee, are entitled to benefits, including credit refunds on inputs services under Rule 5 of CCR. The matter was remanded for processing the refund claim, specifically for quantifying the refund, and the appeal was allowed accordingly. en-us Thu, 17 Mar 2016 00:00:00 +0530 Tue, 22 Mar 2016 00:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325527 The Tribunal allowed the appeal, setting aside the impugned order denying the refund claim under Rule 5 of CCR for supplies made to SEZs and EOUs by an EOU. The Tribunal held that supplies to SEZs and EOUs, when exported and manufactured by the assessee, are entitled to benefits, including credit refunds on inputs services under Rule 5 of CCR. The matter was remanded for processing the refund claim, specifically for quantifying the refund, and the appeal was allowed accordingly. Case-Laws Central Excise Thu, 17 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325527