EOU to EOU Clearances Classified as Deemed Exports Now Eligible for Cenvat Credit Refund u/r 5, 2004.

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....Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004 - AT....