https://www.taxtmi.com/caselaws?id=785019 Supplies to a 100% EOU qualify as deemed exports and unutilised CENVAT credit attributable to such supplies is refundable under the CENVAT regime; this position follows consistent judicial precedent rejecting the Departments denial of refunds where clearances to another EOU were treated as non-export, and therefore refund claims filed for the relevant period must be allowed. The denial of refund on grounds that transfers between EOUs are not export was held unsustainable and the revenue appeal against refund eligibility was dismissed. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 15 Jan 2026 12:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785019 Supplies to a 100% EOU qualify as deemed exports and unutilised CENVAT credit attributable to such supplies is refundable under the CENVAT regime; this position follows consistent judicial precedent rejecting the Departments denial of refunds where clearances to another EOU were treated as non-export, and therefore refund claims filed for the relevant period must be allowed. The denial of refund on grounds that transfers between EOUs are not export was held unsustainable and the revenue appeal against refund eligibility was dismissed. Case-Laws Central Excise Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785019