2018 (2) TMI 801

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ee appeals have been filed by the Revenue against orders of Commissioner (Appeals) allowing refund under Rule 5 of Cenvat Credit Rules. 2. Ld. AR for the Revenue argued that the appellant had filed refund claims under Rule 5 of the Cenvat Credit Rules, after treating deemed export as export. He argued that deemed export cannot be treated as export as has been held in the decision of the Tribunal ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Tribunal in the case of Super Packs - 2017-TIOL-709-CESTAT-Mum and AI Dupont India Pvt. Ltd., - 2014 (305) ELT 282 and distinguishes the decision of the Tribunal in the case of Tiger Steel Engineering (I) Pvt. Ltd. - 2010 (259) ELT (375) (Tri-Mum). 4. It is seen that the decision of the Hon'ble High Court of Gujarat in the case of A.I Dupont India Pvt. Ltd. is essentially on the issue of bindin....