2017 (1) TMI 1409

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....r, Deputy Commissioner (AR) ORDER Sulekha Beevi, C.S. (Judicial Member) The issue posing for consideration in the above appeals being the same, the appeals are heard together and are disposed by this common order. 2. Brief facts are that the appellants who are engaged in the manufacture of chemical solvents are availing the facility of CENVAT credit of the duty paid on inputs. As the f....

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.... 3. On behalf of the appellant, the Ld Counsel Shri. K.S. Venkatagiri Rao, submitted that the appellants have been supplying their finished products to 100% EOU and the EOU is exporting the finished products. The refund has been rejected for the reason that the clearances made by the appellant to 100% EOU cannot be considered as physical exports. He relied upon the decisions in the case of CCE V....