Refund of Cenvat Credit Allowed for Inputs Used in DTA to EOU Transactions u/r 5 of Cenvat Credit Rules 2004.

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....Refund of Cenvat credit was available on inputs used in manufacture of goods cleared by DTA unit to 100% EOU. Refund could not be denied on ground that it was a case of deemed export, under Rule 5 of CCR, 2004 - AT....