2018 (8) TMI 1386

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.... Per: Ashok Jindal: The appellant filed these appeals against the impugned order wherein the refund claim filed under Rule 5 of the Central Excise Rules, 2004 was rejected. 2. The facts of the case are that the appellant are engaged in the manufacture of electrical switches and appliances and availing cenvat credit on inputs and clearing the same on payment of duty in DTA and in some cases clear....

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....425 (Tri. Mum.) wherein it has been held that clearances made to SEZ unit is deemed export. As the clearances made to the SEZ are deemed units, in that circumstances, the facts of that case are applicable to the facts of the present case. Admittedly, due to the clearances made to SEZ unit, the cenvat credit accumulated in their cenvat credit account and remained unutlised. Therefore, under Rule 5 ....