2017 (5) TMI 688

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....e above appeals are filed by department against the order passed by the Commissioner (Appeals), who sanctioned the refund of CENVAT credit on inputs/input services for the supplies made to EOU. 2.   The respondents who are registered manufacturers made clearances to Special Economic Zone (SEZ) and also to 100% EOUs. They filed refund claim under Rule 5 of CENVAT Credit Rules, 2004 r/w N....

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....sioner (Appeals) has therefore erred in holding that the clearances made to 100% EOU are deemed exports.  4.   On behalf of the respondent Ld. Counsel Sh. R. Muralidhar submitted that the period involved is prior to 01.03.2015. The issue stands covered by the judgment of Tribunal in the case of M/s Sai Polymers Vs CCE, Hyd-IV vide Final Order No. 30890-30891/2016 dated 27.09.2016. ....