2001 (8) TMI 240

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.... 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 situation is not covered by the provisions....