https://www.taxtmi.com/caselaws?id=343454 The CESTAT allowed the refund of CENVAT Credit to a manufacturer supplying goods to a 100% EOU as deemed export, which was contested by the Central Excise Department. The High Court upheld the decision, citing previous rulings supporting the concept of deemed export for refund entitlement under the CENVAT Credit Rules. Sales to EOUs were deemed export, aligning with the obligation of EOUs to export their entire production. The court emphasized that deemed export falls within the export concept, leading to the dismissal of the appeal and confirming the legitimacy of treating sales to EOUs as deemed export for refund purposes. en-us Wed, 17 May 2017 00:00:00 +0530 Sat, 18 Nov 2017 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343454 The CESTAT allowed the refund of CENVAT Credit to a manufacturer supplying goods to a 100% EOU as deemed export, which was contested by the Central Excise Department. The High Court upheld the decision, citing previous rulings supporting the concept of deemed export for refund entitlement under the CENVAT Credit Rules. Sales to EOUs were deemed export, aligning with the obligation of EOUs to export their entire production. The court emphasized that deemed export falls within the export concept, leading to the dismissal of the appeal and confirming the legitimacy of treating sales to EOUs as deemed export for refund purposes. Case-Laws Central Excise Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343454