Refund Claim for CENVAT Credit Approved After Initial Denial for EOU-to-EOU Supply Not Being 'Physical Export'.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - CENVAT Credit - denial of Cenvat credit refund on the ground that supply of goods from one 100% EOU to another 100% EOU will not be considered as 'physical export' is not proper - refund allowed - AT....