https://www.taxtmi.com/caselaws?id=117363 A refund claim for duty paid on inputs used in exported goods by a 100% EOU was examined under Section 11B of the Central Excise Act, 1944. The explanation to Section 11B, including the clause on excisable material used in the manufacture of exported goods, was relevant to the limitation issue and the correct relevant date. The record before the lower authorities did not adequately establish co-relation between the duty-paid inputs and the exported final products. The matter was therefore remanded for fresh adjudication, with opportunity to produce evidence on the use of the inputs in the exported goods. en-us Wed, 04 Jan 2006 00:00:00 +0530 Fri, 22 Jun 2012 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117363 A refund claim for duty paid on inputs used in exported goods by a 100% EOU was examined under Section 11B of the Central Excise Act, 1944. The explanation to Section 11B, including the clause on excisable material used in the manufacture of exported goods, was relevant to the limitation issue and the correct relevant date. The record before the lower authorities did not adequately establish co-relation between the duty-paid inputs and the exported final products. The matter was therefore remanded for fresh adjudication, with opportunity to produce evidence on the use of the inputs in the exported goods. Case-Laws Central Excise Wed, 04 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117363