M/S. Hts Agro Tech Industries vs Commissioner Of Customs, Central ... on 13 September, 2012
5. Learned counsel submits that the issue is now settled by various decisions of the Tribunal and a decision of this Bench in the case of HTS Agro Tech Industries Vs CCE Hyderabad [2017-TIOL-294-CESTAT-Hyd). He submits that respondent being 100% EOU, accumulated CENVAT credit refund of which cannot be rejected on the ground that exported of final goods attracted NIL rate of duty.