https://www.taxtmi.com/caselaws?id=347103 Excise duty was not payable on export goods cleared under bond by a 100% export oriented unit when the goods were damaged in an accident before export and brought back into the unit. The goods had not entered the domestic tariff area, and the unit was held entitled to the benefit of Notification No. 24/2003 dated 31.03.2003. The Tribunal applied the principle that remission is permissible where goods cleared without payment of duty for export are destroyed in an unavoidable accident, and followed an earlier identical ruling. The duty demand was therefore unsustainable and the impugned order was set aside. en-us Thu, 15 Jun 2017 00:00:00 +0530 Tue, 29 Aug 2017 07:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347103 Excise duty was not payable on export goods cleared under bond by a 100% export oriented unit when the goods were damaged in an accident before export and brought back into the unit. The goods had not entered the domestic tariff area, and the unit was held entitled to the benefit of Notification No. 24/2003 dated 31.03.2003. The Tribunal applied the principle that remission is permissible where goods cleared without payment of duty for export are destroyed in an unavoidable accident, and followed an earlier identical ruling. The duty demand was therefore unsustainable and the impugned order was set aside. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347103