https://www.taxtmi.com/caselaws?id=390174 Supplies to a 100% Export Oriented Unit were treated as exports for the purpose of refund of accumulated unutilised Cenvat credit under Rule 5, following binding jurisdictional precedent. The contrary view based on deemed export was rejected, and subordinate authorities were held unable to ignore a binding High Court ruling merely because it arose in another assessee's matter. The amended definition of export was noted as relevant only for the later period and not for the period in dispute. Refund of Cenvat credit was therefore admissible, and the rejection of the claim was unsustainable. en-us Fri, 04 Oct 2019 00:00:00 +0530 Wed, 25 Dec 2019 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390174 Supplies to a 100% Export Oriented Unit were treated as exports for the purpose of refund of accumulated unutilised Cenvat credit under Rule 5, following binding jurisdictional precedent. The contrary view based on deemed export was rejected, and subordinate authorities were held unable to ignore a binding High Court ruling merely because it arose in another assessee's matter. The amended definition of export was noted as relevant only for the later period and not for the period in dispute. Refund of Cenvat credit was therefore admissible, and the rejection of the claim was unsustainable. Case-Laws Central Excise Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390174