https://www.taxtmi.com/caselaws?id=284309 The Tribunal dismissed the appellant's appeals due to their failure to appear for the hearing and the denial of refund of accumulated CENVAT Credit by the Commissioner (Appeals). The Tribunal held that the supply made to 100% EOU did not qualify as an export under Rule 5 of the Rules, as the goods were cleared within the country and not taken outside India. Therefore, the appellant was not entitled to the refund of accumulated CENVAT Credit balance. en-us Fri, 18 Jan 2019 00:00:00 +0530 Mon, 11 Nov 2019 15:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284309 The Tribunal dismissed the appellant's appeals due to their failure to appear for the hearing and the denial of refund of accumulated CENVAT Credit by the Commissioner (Appeals). The Tribunal held that the supply made to 100% EOU did not qualify as an export under Rule 5 of the Rules, as the goods were cleared within the country and not taken outside India. Therefore, the appellant was not entitled to the refund of accumulated CENVAT Credit balance. Case-Laws Central Excise Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284309