https://www.taxtmi.com/caselaws?id=193340 Clearances to a 100% export oriented unit are treated as exports for the purpose of refund under Rule 5 of the CENVAT Credit Rules, 2004. A refund claim cannot be rejected merely because the supplies were not physical exports, where settled decisions recognise such clearances as export equivalent for refund purposes. Applying that position, the rejection of refund was unsustainable and the assessee was held entitled to refund. en-us Tue, 03 Jan 2017 00:00:00 +0530 Tue, 25 Jul 2017 07:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193340 Clearances to a 100% export oriented unit are treated as exports for the purpose of refund under Rule 5 of the CENVAT Credit Rules, 2004. A refund claim cannot be rejected merely because the supplies were not physical exports, where settled decisions recognise such clearances as export equivalent for refund purposes. Applying that position, the rejection of refund was unsustainable and the assessee was held entitled to refund. Case-Laws Central Excise Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193340