https://www.taxtmi.com/caselaws?id=343342 The Tribunal held that clearances to 100% EOU under CT-3 and ARE-3 qualify as deemed exports eligible for Cenvat credit refunds under Rule 5 of CCR. The appellants were granted the refund for specific quarters pre-amendment, while post-amendment clearances were deemed ineligible. The decision aligned with previous Tribunal and High Court rulings, rejecting the Revenue's appeal and disposing of the respondent's cross objection. The judgment reinforced the eligibility of deemed exports for Cenvat credit refunds, citing established legal interpretations and judicial precedents. en-us Wed, 19 Apr 2017 00:00:00 +0530 Tue, 23 May 2017 07:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343342 The Tribunal held that clearances to 100% EOU under CT-3 and ARE-3 qualify as deemed exports eligible for Cenvat credit refunds under Rule 5 of CCR. The appellants were granted the refund for specific quarters pre-amendment, while post-amendment clearances were deemed ineligible. The decision aligned with previous Tribunal and High Court rulings, rejecting the Revenue's appeal and disposing of the respondent's cross objection. The judgment reinforced the eligibility of deemed exports for Cenvat credit refunds, citing established legal interpretations and judicial precedents. Case-Laws Central Excise Wed, 19 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343342