https://www.taxtmi.com/caselaws?id=279211 The appellant claimed a refund for Customs duty paid on raw material under EOU status for de-bonding. Lower authorities rejected the claim citing absence of provisions under Section 11B of Central Excise Act and Section 27 of Customs Act. The appellant argued the duty paid on raw material used in the final product, subsequently exported before de-bonding, should be refundable. Tribunal judgment supported the argument. Review found duty paid on raw material was exempt from Customs duty, making it refundable. Appellant entitled to refund, directed for processing under Section 27 of Customs Act. Impugned order set aside, appeal allowed. en-us Fri, 15 Dec 2017 00:00:00 +0530 Fri, 08 Mar 2019 06:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279211 The appellant claimed a refund for Customs duty paid on raw material under EOU status for de-bonding. Lower authorities rejected the claim citing absence of provisions under Section 11B of Central Excise Act and Section 27 of Customs Act. The appellant argued the duty paid on raw material used in the final product, subsequently exported before de-bonding, should be refundable. Tribunal judgment supported the argument. Review found duty paid on raw material was exempt from Customs duty, making it refundable. Appellant entitled to refund, directed for processing under Section 27 of Customs Act. Impugned order set aside, appeal allowed. Case-Laws Customs Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279211