Hyderabad-I vs Aurobindo Pharma Ltd Unit V I I I on 24 September, 2018
The Hon'ble Gujarat High Court, in the latest case of Commissioner
Vs Metflow Cast (P) Ltd, reported in [2016 (331) ELT 355 (Guj)] has held
that goods cleared to 100% EOU can be treated as exports for the purpose
of claim of refund of unutilized CENVAT credit.