https://www.taxtmi.com/caselaws?id=240036 A 100% EOU remains entitled to EOU status until the final debonding order is issued, and goods exported during the interregnum after in-principle debonding are not treated as deemed DTA clearances. Where finished goods were exported under bond before final debonding, duty under the proviso to Section 3(1) of the Central Excise Act, 1944 was not payable on that basis. In that setting, excess duty paid on the finished goods was not recoverable as duty from a deemed domestic clearance, and the refund claim was maintainable. en-us Thu, 05 Sep 2013 00:00:00 +0530 Sat, 26 Apr 2014 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240036 A 100% EOU remains entitled to EOU status until the final debonding order is issued, and goods exported during the interregnum after in-principle debonding are not treated as deemed DTA clearances. Where finished goods were exported under bond before final debonding, duty under the proviso to Section 3(1) of the Central Excise Act, 1944 was not payable on that basis. In that setting, excess duty paid on the finished goods was not recoverable as duty from a deemed domestic clearance, and the refund claim was maintainable. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240036