https://www.taxtmi.com/caselaws?id=190258 The Appellate Tribunal CESTAT Bangalore allowed the appeal of a 100% EOU regarding a refund claim rejection under Rule 5 of Cenvat Credit Rules. The Tribunal clarified that a 100% EOU is eligible to file refund claims for each calendar month, dismissing arguments against monthly claims and the consideration of deemed export values. By overturning the rejection and granting relief to the appellant, the Tribunal emphasized adherence to the specific conditions in the notification and upheld the rights of EOUs to seek refunds in line with applicable provisions. 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 The Appellate Tribunal CESTAT Bangalore allowed the appeal of a 100% EOU regarding a refund claim rejection under Rule 5 of Cenvat Credit Rules. The Tribunal clarified that a 100% EOU is eligible to file refund claims for each calendar month, dismissing arguments against monthly claims and the consideration of deemed export values. By overturning the rejection and granting relief to the appellant, the Tribunal emphasized adherence to the specific conditions in the notification and upheld the rights of EOUs to seek refunds in line with applicable provisions. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190258