https://www.taxtmi.com/caselaws?id=376489 The High Court allowed the refund of accumulated CENVAT credit for deemed exports to 100% Export Oriented Units. The original authority's rejection was overturned by the first appellate authority, emphasizing that deemed exports qualify for refund under Rule 5 of CENVAT Credit Rules, 2004. The Court highlighted procedural irregularities in the rejection of refund claims and dismissed the Revenue's appeal, granting relief to the appellant and setting aside the impugned order. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 11 Mar 2019 06:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376489 The High Court allowed the refund of accumulated CENVAT credit for deemed exports to 100% Export Oriented Units. The original authority's rejection was overturned by the first appellate authority, emphasizing that deemed exports qualify for refund under Rule 5 of CENVAT Credit Rules, 2004. The Court highlighted procedural irregularities in the rejection of refund claims and dismissed the Revenue's appeal, granting relief to the appellant and setting aside the impugned order. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376489