Judicial Corner: Excise – SC dismisses appeal against HC order which allowed refund on goods cleared by DTA unit to 100% EOU on ground of low tax effect: Refund of Cenvat credit on inputs used in manufacture of goods cleared by DTA to 100% EOU cannot be denied of sale being deemed export and not physical export. Apex Court dismisses Revenue’s appeal on ground of low tax effect.(02.09.2024)

Excise 

SC dismisses appeal against HC order which allowed refund on goods cleared by DTA unit to 100% EOU on ground of low tax effect:

Refund of Cenvat credit on inputs used in manufacture of goods cleared by DTA to 100% EOU cannot be denied of sale being deemed export and not physical export. Apex Court dismisses Revenue’s appeal on ground of low tax effect.

[IN THE SUPREME COURT OF INDIA  Union of India Versus E.I. Dupont India Pvt. Ltd.

Civil Appeal Nos.9620-9624 of 2016, decided on 7-8-2024]