https://www.taxtmi.com/caselaws?id=369002 The High Court upheld the Tribunal's decision, stating that deemed exports by a 100% EOU to another 100% EOU qualify as physical exports for refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. Additionally, the Court dismissed the appeal, emphasizing that the execution of a bond or letter of undertaking was not necessary for export without payment of duty in the specific circumstances discussed in the case. en-us Mon, 24 Sep 2018 00:00:00 +0530 Tue, 27 Aug 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369002 The High Court upheld the Tribunal's decision, stating that deemed exports by a 100% EOU to another 100% EOU qualify as physical exports for refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004. Additionally, the Court dismissed the appeal, emphasizing that the execution of a bond or letter of undertaking was not necessary for export without payment of duty in the specific circumstances discussed in the case. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369002