https://www.taxtmi.com/caselaws?id=365914 Clearances to SEZ units are treated as deemed exports, so accumulated unutilised Cenvat credit arising from such clearances was eligible for refund under Rule 5 of the Cenvat Credit Rules, 2004. The contrary view that refund was not admissible for supplies to SEZ units and other exempt destinations was found unsustainable. The impugned order was set aside, and refund of the unutilised credit was held payable. 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 Clearances to SEZ units are treated as deemed exports, so accumulated unutilised Cenvat credit arising from such clearances was eligible for refund under Rule 5 of the Cenvat Credit Rules, 2004. The contrary view that refund was not admissible for supplies to SEZ units and other exempt destinations was found unsustainable. The impugned order was set aside, and refund of the unutilised credit was held payable. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365914