2017 (5) TMI 671

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.....S. ] These appeals having a similar issue for consideration are disposed by this common order. 2. The issue involved is whether the appellant is eligible for refund of CENVAT credit in respect of clearances made to 100% EOU. The refund has been denied on the ground that the supplies made to EOU cannot be considered as actual physical exports. As these exports to EOU are deemed exports, the refu....