Refund Eligibility for Unutilized Cenvat Credit on Deemed Exports Confirmed u/r 5 for EOUs.
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....Eligibility for refund of unutilized Cenvat credit - deemed export - Rule 5 of the Cenvat Credit Rules 2004 - clearances to an EOU is to be treated as export - refund of unutilized credit is allowed - AT....


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