https://www.taxtmi.com/caselaws?id=349186 The Tribunal allowed the appeal of a 100% Export Oriented Unit (EOU) manufacturing garnet abrasives, granting a refund of Additional Excise Duty (AED) paid on HSD oil for export products. Relying on Circular No.60/1/2000-CX and precedent cases, the Tribunal held that no duties are payable on exports under bond. The appellant's entitlement to the refund was affirmed, overturning the rejection of the claim by the lower authorities. The decision was based on established principles and interpretations of relevant circulars and notifications, providing relief to the appellant in line with previous judgments. en-us Thu, 24 Aug 2017 00:00:00 +0530 Mon, 09 Oct 2017 11:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349186 The Tribunal allowed the appeal of a 100% Export Oriented Unit (EOU) manufacturing garnet abrasives, granting a refund of Additional Excise Duty (AED) paid on HSD oil for export products. Relying on Circular No.60/1/2000-CX and precedent cases, the Tribunal held that no duties are payable on exports under bond. The appellant's entitlement to the refund was affirmed, overturning the rejection of the claim by the lower authorities. The decision was based on established principles and interpretations of relevant circulars and notifications, providing relief to the appellant in line with previous judgments. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349186