https://www.taxtmi.com/caselaws?id=331555 The Tribunal ruled in favor of the appellant, allowing their refund claim under Rule 5 of the Cenvat Credit Rules for goods cleared to a 100% EOU. The Tribunal held that clearances to 100% EOUs should be considered exports, entitling the appellant to a refund of unutilized cenvat credit. Previous judgments, including one by the Hon'ble Gujarat High Court, supported this view. The Tribunal set aside the lower authorities' decision and allowed the appeal, emphasizing that the provisions of Rule 5 applied to supplies to 100% EOUs without duty payment. en-us Tue, 09 Aug 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331555 The Tribunal ruled in favor of the appellant, allowing their refund claim under Rule 5 of the Cenvat Credit Rules for goods cleared to a 100% EOU. The Tribunal held that clearances to 100% EOUs should be considered exports, entitling the appellant to a refund of unutilized cenvat credit. Previous judgments, including one by the Hon'ble Gujarat High Court, supported this view. The Tribunal set aside the lower authorities' decision and allowed the appeal, emphasizing that the provisions of Rule 5 applied to supplies to 100% EOUs without duty payment. Case-Laws Central Excise Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331555