https://www.taxtmi.com/caselaws?id=34480 The Tribunal upheld the appellants' claim for a refund of accumulated Cenvat credit on clearances to an EOU in 2003, emphasizing that clearances to an EOU should be treated as exports. The Tribunal referenced relevant case laws and remanded the case for re-examination, highlighting that documents showing clearances to the EOU should suffice as proof of export as required by the Notification. The appellants were granted an opportunity for an effective hearing, and the appeal was disposed of, addressing issues related to the refund claim, proof of export, and the time limitation under Section 11B of the Act. en-us Tue, 23 Dec 2008 00:00:00 +0530 Thu, 03 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34480 The Tribunal upheld the appellants' claim for a refund of accumulated Cenvat credit on clearances to an EOU in 2003, emphasizing that clearances to an EOU should be treated as exports. The Tribunal referenced relevant case laws and remanded the case for re-examination, highlighting that documents showing clearances to the EOU should suffice as proof of export as required by the Notification. The appellants were granted an opportunity for an effective hearing, and the appeal was disposed of, addressing issues related to the refund claim, proof of export, and the time limitation under Section 11B of the Act. Case-Laws Central Excise Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34480