https://www.taxtmi.com/caselaws?id=190258 A 100% Export Oriented Unit was entitled to file refund claims month-wise under Rule 5 of the Cenvat Credit Rules, 2004, because the specific refund condition for Export Oriented Units expressly allowed monthly filing and the domestic-unit restriction on quarterly claims could not be imported into that clause. The exclusion of deemed exports from refund computation was also rejected, as refund under Rule 5 concerns accumulated Cenvat credit and deemed exports contributed to that accumulation even though no duty was paid by the unit on such clearances. The impugned order was set aside and consequential relief followed. en-us Fri, 23 Jan 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190258 A 100% Export Oriented Unit was entitled to file refund claims month-wise under Rule 5 of the Cenvat Credit Rules, 2004, because the specific refund condition for Export Oriented Units expressly allowed monthly filing and the domestic-unit restriction on quarterly claims could not be imported into that clause. The exclusion of deemed exports from refund computation was also rejected, as refund under Rule 5 concerns accumulated Cenvat credit and deemed exports contributed to that accumulation even though no duty was paid by the unit on such clearances. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190258