Refund of CENVAT Credit Allowed for Inputs Used in Goods Supplied to 100% Export Oriented Units u/r 5.

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Full Text of the Document

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....Refund of accumulated CENVAT Credit - inputs used in manufacture of finished goods cleared by them to 100% EOU - the benefit of rule 5, is admissible in respect of clearances made without payment of duty in terms of Rule 19 of Central Excise Rules, 2002....