https://www.taxtmi.com/caselaws?id=217924 The Revision Application was successful as the government determined that the 100% Export Oriented Unit (EOU) was entitled to absolute duty exemption for goods cleared for export under Notification No. 24/2003-C.E. The Central Excise Act, 1944, specified that no duty was payable on goods granted such exemption, precluding the EOU from paying duty and claiming rebate later. The government's decision, based on legal provisions and precedents, upheld the absolute exemption for exported goods by EOUs, leading to the allowance of the Revision Application and overturning of the previous orders. en-us Tue, 18 Oct 2011 00:00:00 +0530 Tue, 30 Oct 2012 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217924 The Revision Application was successful as the government determined that the 100% Export Oriented Unit (EOU) was entitled to absolute duty exemption for goods cleared for export under Notification No. 24/2003-C.E. The Central Excise Act, 1944, specified that no duty was payable on goods granted such exemption, precluding the EOU from paying duty and claiming rebate later. The government's decision, based on legal provisions and precedents, upheld the absolute exemption for exported goods by EOUs, leading to the allowance of the Revision Application and overturning of the previous orders. Case-Laws Central Excise Tue, 18 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217924