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Assessee Entitled to Refund of Accumulated CENVAT Credit on Inputs for Deemed Exports to 100% Export Oriented Unit.
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....Refund of CENVAT Credit - clearances to 100% EOU - deemed exports - assessee is entitled to the claim for refund of accumulated CENVAT credit of duties/taxes on inputs/input services used in the manufacture of goods supplied as ‘deemed exports’....