https://www.taxtmi.com/caselaws?id=189241 The Appellate Tribunal CESTAT Bangalore held that the respondent, a 100% EOU, is entitled to a refund of accumulated CENVAT credit for deemed exports to other 100% EOUs within India, aligning with the High Court of Gujarat's view on treating deemed exports akin to physical exports for refund under Notification No. 5/2006. Both appeals were dismissed in light of this ruling. en-us Wed, 22 Jan 2014 00:00:00 +0530 Tue, 03 Jan 2017 09:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189241 The Appellate Tribunal CESTAT Bangalore held that the respondent, a 100% EOU, is entitled to a refund of accumulated CENVAT credit for deemed exports to other 100% EOUs within India, aligning with the High Court of Gujarat's view on treating deemed exports akin to physical exports for refund under Notification No. 5/2006. Both appeals were dismissed in light of this ruling. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189241