Refund Allowed for Cenvat Credit u/r 5 for SEZ Supplies, Overturning Initial Rejection by Lower Authority.

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....Admissibility of refund under Rule 5 of the Cenvat Credit Rules, 2004 against the supply of final product to SEZ - lower authority rejected the refund claim of the accumulated Cenvat Credit under Rule 5 on the ground that supplies made to SEZ is a deemed export, not a physical export - Refund allowed - AT....