https://www.taxtmi.com/caselaws?id=194351 Refund of accumulated CENVAT credit on deemed exports to 100% EOUs under Notification No. 5/2006-C.E. (N.T.) was examined against binding precedent. The document notes that deemed exports were treated at par with physical exports for the purpose of refund under the notification, but the refund claim was not accepted on that basis. The respondent was therefore held not entitled to the claimed refund, and the appeals were rejected. en-us Wed, 22 Jan 2014 00:00:00 +0530 Tue, 05 Sep 2017 18:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194351 Refund of accumulated CENVAT credit on deemed exports to 100% EOUs under Notification No. 5/2006-C.E. (N.T.) was examined against binding precedent. The document notes that deemed exports were treated at par with physical exports for the purpose of refund under the notification, but the refund claim was not accepted on that basis. The respondent was therefore held not entitled to the claimed refund, and the appeals were rejected. Case-Laws Central Excise Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194351