2015 (6) TMI 377

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..... Gurunathan, AR ORDER B.S.V. Murthy, Technical Member - The appellant is a 100% EOU and the refund claims filed by them have been denied on the ground that clearances to 100% EOU cannot be considered as export and refund cannot be allowed of the Cenvat credit availed by them. The learned CA on behalf of the appellants submitted that this issue was considered in the Interim Order No. 79 to 151/2....