https://www.taxtmi.com/caselaws?id=355380 Refund under Rule 5 of the Cenvat Credit Rules, 2004 on deemed export treated as export was treated as covered by the assessee's own earlier case. The Tribunal noted that the earlier order had already granted relief by following prior Tribunal rulings and a High Court decision, while distinguishing the contrary view relied on by the Revenue. Finding no basis to depart from that consistent precedent, it upheld the refund and dismissed the Revenue's appeals. en-us Thu, 28 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 09:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355380 Refund under Rule 5 of the Cenvat Credit Rules, 2004 on deemed export treated as export was treated as covered by the assessee's own earlier case. The Tribunal noted that the earlier order had already granted relief by following prior Tribunal rulings and a High Court decision, while distinguishing the contrary view relied on by the Revenue. Finding no basis to depart from that consistent precedent, it upheld the refund and dismissed the Revenue's appeals. Case-Laws Central Excise Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355380