Denial of CENVAT credit refund for supplies to 100% Export Oriented Units deemed unjustified; not considered physical exports.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of CENVAT credit - clearances made to 100% EOU - deemed exports - denial on the ground that the supplies made to EOU cannot be considered as actual physical exports - rejection of refund is unjustified - AT....