https://www.taxtmi.com/caselaws?id=279814 The appellant, a 100% EOU seeking a refund of duty paid upon de-bonding, faced denial due to procedural violations. The Tribunal found that as a 100% EOU, the appellant could not have been registered under Central Excise Rules. Citing precedent, procedural lapses were deemed irrelevant if goods were exported. The case was remanded for verification of exported goods, with the appellant potentially entitled to a refund pending confirmation of exportation. The original adjudicating authority was instructed to verify the documents within two months, resulting in the appeal being allowed. en-us Wed, 11 Dec 2013 00:00:00 +0530 Sat, 06 Apr 2019 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279814 The appellant, a 100% EOU seeking a refund of duty paid upon de-bonding, faced denial due to procedural violations. The Tribunal found that as a 100% EOU, the appellant could not have been registered under Central Excise Rules. Citing precedent, procedural lapses were deemed irrelevant if goods were exported. The case was remanded for verification of exported goods, with the appellant potentially entitled to a refund pending confirmation of exportation. The original adjudicating authority was instructed to verify the documents within two months, resulting in the appeal being allowed. Case-Laws Central Excise Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279814