EOUs should be treated on par with Importers, Eligible to claim Duty Exemptions u/s 5A of Central Excise Act: CESTAT [Read Order]

EOUs - par with Importers - Eligible to claim Duty - Exemptions Central Excise Act - CESTAT - TAXSCAN

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has held that Export Oriented Units (EOUs) should be treated on par with Importers and shall be eligible to claim Duty Exemptions under Section 5A of the Central Excise Act. The assessee, HCL Technologies Ltd., a multinational IT services and consulting company, is a 100%…

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