2001 (8) TMI 240

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....er duty paid on bought items Socket and Zinc Ingots, supplied to M/s. STL Export Ltd., 100% EOU is refundable to supplier i.e. the appellants herein, on the ground that supply to E.O.U. enjoy the status of "deemed export" - and "deemed manufacture". 2. The authorities below have held that claim for refund is not sustainable as the items are not manufactured by the appellants and hence the situa....