https://www.taxtmi.com/caselaws?id=338611 The appellant sought a refund of duty/service tax paid on inputs used in manufacturing goods supplied to a 100% EOU. The Ld. Commissioner(Appeals) denied the refund based on a Tribunal decision, stating clearances to a 100% EOU are not exports. The Member (Judicial) disagreed, citing the Gujarat High Court ruling that deemed exports to a 100% EOU are equivalent to physical exports, entitling them to refunds under Rule 5. The Tribunal decision was deemed not valid, and the Member ruled in favor of the appellant, allowing the appeals and granting appropriate relief. en-us Fri, 20 Jan 2017 00:00:00 +0530 Fri, 17 Feb 2017 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338611 The appellant sought a refund of duty/service tax paid on inputs used in manufacturing goods supplied to a 100% EOU. The Ld. Commissioner(Appeals) denied the refund based on a Tribunal decision, stating clearances to a 100% EOU are not exports. The Member (Judicial) disagreed, citing the Gujarat High Court ruling that deemed exports to a 100% EOU are equivalent to physical exports, entitling them to refunds under Rule 5. The Tribunal decision was deemed not valid, and the Member ruled in favor of the appellant, allowing the appeals and granting appropriate relief. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338611