2018 (2) TMI 801

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....r respondent Per: Raju 1. These three 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....

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....3/2017 granted relief by following decision of 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 ....