https://www.taxtmi.com/caselaws?id=170459 Where a notification grants absolute exemption to exports by a 100% EOU, clearances made before the final debonding order continue to be treated under the EOU regime, so rebate is not admissible on those exports. Duty paid on such clearances is not legally payable; it is treated as a voluntary deposit collected without authority of law and is refundable to the assessee in the manner originally paid. en-us Tue, 20 Nov 2012 00:00:00 +0530 Thu, 28 May 2015 14:44:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170459 Where a notification grants absolute exemption to exports by a 100% EOU, clearances made before the final debonding order continue to be treated under the EOU regime, so rebate is not admissible on those exports. Duty paid on such clearances is not legally payable; it is treated as a voluntary deposit collected without authority of law and is refundable to the assessee in the manner originally paid. Case-Laws Central Excise Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170459