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    <title>2018 (8) TMI 2044 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellants, holding that duty refund on finished goods in stock at the time of debonding for a 100% EOU under the Foreign Trade Policy was permissible, even if the goods were exported after debonding. The Tribunal set aside the duty recovery order issued by the Department, emphasizing that duty payment had already been made in accordance with the Central Excise Act provisions. The appeals were allowed, and the Tribunal directed the duty refund to be granted based on established legal principles.</description>
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    <pubDate>Wed, 08 Aug 2018 00:00:00 +0530</pubDate>
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      <title>2018 (8) TMI 2044 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=296101</link>
      <description>The Tribunal found in favor of the appellants, holding that duty refund on finished goods in stock at the time of debonding for a 100% EOU under the Foreign Trade Policy was permissible, even if the goods were exported after debonding. The Tribunal set aside the duty recovery order issued by the Department, emphasizing that duty payment had already been made in accordance with the Central Excise Act provisions. The appeals were allowed, and the Tribunal directed the duty refund to be granted based on established legal principles.</description>
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      <pubDate>Wed, 08 Aug 2018 00:00:00 +0530</pubDate>
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