https://www.scconline.com/blog/post/2020/11/07/cestat-100-export-oriented-unit-entitled-to-refund-claim-for-the-cenvat-credit-under-r-5-of-ccr-2004-tribunal-allows-appeal/
CESTAT  | 100% Export Oriented Unit entitled to refund claim for the Cenvat credit under R. 5 of CCR, 2004; Tribunal allows appeal