https://www.taxtmi.com/caselaws?id=365914 The Tribunal allowed the appellant's refund claim under Rule 5 of the Central Excise Rules, 2004, citing a precedent where clearances to SEZ units were considered deemed exports. The Tribunal found the rejection of the refund claim lacking in merit and upheld the appellant's entitlement to the unutilized cenvat credit refund. This decision emphasizes the importance of legal precedents in determining refund claims and ensures consistency in interpreting and applying the law in similar circumstances, ultimately affirming the appellant's right to claim the refund under Rule 5. en-us Tue, 07 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365914 The Tribunal allowed the appellant's refund claim under Rule 5 of the Central Excise Rules, 2004, citing a precedent where clearances to SEZ units were considered deemed exports. The Tribunal found the rejection of the refund claim lacking in merit and upheld the appellant's entitlement to the unutilized cenvat credit refund. This decision emphasizes the importance of legal precedents in determining refund claims and ensures consistency in interpreting and applying the law in similar circumstances, ultimately affirming the appellant's right to claim the refund under Rule 5. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365914