2018 (1) TMI 38

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....t, A.R. for the Respondent ORDER Per : Ashok Jindal The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) sanctioned the refund claim under Rule 5 of Cenvat Credit Rules, 2004 to the respondent. The respondent has also filed Cross Objections against the appeal filed by Revenue. 2. The facts of the case are that respondent is 100% EOU, cleared the goods to S....

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....refore, the impugned order qua sanctioning the refund claim is to be set-aside. 4. On the other hand ld. Counsel for the respondent submitted that the issue whether the goods cleared to 100%EOU are deemed exports or not has been examined by the Hon'ble Gujarat High Court in the case of CCE & Cus. Vs. Anita Synthetics Pvt. Limited - 2014 (306) ELT 133 (Guj.) wherein it has been held that the goods....

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....ffect has been issued by the Revenue. In that circumstance, the view taken by the Hon'ble Gujarat High Court, which is jurisdictional High Court, in the case of Anita Synthetics Pvt. Limited (supra), is applicable to the facts of this case wherein the Hon'ble High Court has observed as under:- "5. However, in the facts and circumstances of the case and when on facts of the present case, the issu....