https://www.taxtmi.com/caselaws?id=189241 Deemed exports made to 100% EOUs were treated at par with physical exports for the purpose of refund of accumulated CENVAT credit under Notification No. 5/2006. Relying on the Gujarat High Court view, the CESTAT held that such supplies qualify for the same refund treatment as actual exports. On that basis, the appeals were rejected and no further relief was granted to the respondent. 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 Deemed exports made to 100% EOUs were treated at par with physical exports for the purpose of refund of accumulated CENVAT credit under Notification No. 5/2006. Relying on the Gujarat High Court view, the CESTAT held that such supplies qualify for the same refund treatment as actual exports. On that basis, the appeals were rejected and no further relief was granted to the respondent. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189241