https://www.taxtmi.com/caselaws?id=369731 The Bench rejected the appeal and upheld the impugned order, ruling that the appellant was entitled to the refund of accumulated CENVAT credit under Rule 5 of CCR for supplies to 100% EOUs before the introduction of the explanatory clause. The decision was based on the interpretation of the term 'exports' under Rule 5 and supported by relevant judicial precedents and previous rulings of the Bench. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369731 The Bench rejected the appeal and upheld the impugned order, ruling that the appellant was entitled to the refund of accumulated CENVAT credit under Rule 5 of CCR for supplies to 100% EOUs before the introduction of the explanatory clause. The decision was based on the interpretation of the term 'exports' under Rule 5 and supported by relevant judicial precedents and previous rulings of the Bench. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369731