https://www.taxtmi.com/caselaws?id=1428 The Tribunal ruled in favor of the appellant, allowing the refund of duty paid on capital goods. It held that the unit had not completed the necessary formalities to exit the EOU scheme and continued to operate as a 100% EOU, justifying the refund despite the initial denial based on re-bonding provisions. The Tribunal emphasized the importance of complying with the EXIM policy for exiting the EOU scheme and set aside the Revenue's appeal, granting relief to the appellant. en-us Mon, 29 Jan 2007 00:00:00 +0530 Mon, 14 Apr 2008 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1428 The Tribunal ruled in favor of the appellant, allowing the refund of duty paid on capital goods. It held that the unit had not completed the necessary formalities to exit the EOU scheme and continued to operate as a 100% EOU, justifying the refund despite the initial denial based on re-bonding provisions. The Tribunal emphasized the importance of complying with the EXIM policy for exiting the EOU scheme and set aside the Revenue's appeal, granting relief to the appellant. Case-Laws Customs Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1428