https://www.taxtmi.com/caselaws?id=76146 The Tribunal ruled in favor of the appellant, M/s. Business Process Technologies (I) Pvt. Ltd., in a dispute regarding duty assessment on capital goods under the EOU scheme. The appellant's claim for refund of excess duty was initially denied due to failure to meet NFE criteria. However, the Tribunal found errors in the duty assessment process and remanded the matter for recomputation based on correct criteria, emphasizing duty liability is not tied to export obligations upon de-bonding. The appellant is entitled to consequential relief following the recomputation. en-us Mon, 14 Sep 2009 00:00:00 +0530 Thu, 10 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76146 The Tribunal ruled in favor of the appellant, M/s. Business Process Technologies (I) Pvt. Ltd., in a dispute regarding duty assessment on capital goods under the EOU scheme. The appellant's claim for refund of excess duty was initially denied due to failure to meet NFE criteria. However, the Tribunal found errors in the duty assessment process and remanded the matter for recomputation based on correct criteria, emphasizing duty liability is not tied to export obligations upon de-bonding. The appellant is entitled to consequential relief following the recomputation. Case-Laws Customs Mon, 14 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76146