2018 (1) TMI 38

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....or the Appellant Shri Saurabh Dixit, 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 r....

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....ed to 100% EOU are not entitled for refund. Therefore, 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 1....

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....t neither any notification nor any circular to that effect 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....