https://www.taxtmi.com/caselaws?id=414231 The Tribunal ruled in favor of the appellant, setting aside the lower authorities' rejection of refund claims related to duty-free raw materials destruction. The appellant, a 100% Export Oriented Unit, successfully argued that amended Notifications allowed duty-free destruction within the unit without prior duty payment. Emphasizing the fulfillment of export obligations and compliance with relevant policies, the Tribunal granted the appeals, underscoring the legality of duty-free destruction of raw materials as per the amended Notifications and applicable provisions. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414231 The Tribunal ruled in favor of the appellant, setting aside the lower authorities' rejection of refund claims related to duty-free raw materials destruction. The appellant, a 100% Export Oriented Unit, successfully argued that amended Notifications allowed duty-free destruction within the unit without prior duty payment. Emphasizing the fulfillment of export obligations and compliance with relevant policies, the Tribunal granted the appeals, underscoring the legality of duty-free destruction of raw materials as per the amended Notifications and applicable provisions. Case-Laws Central Excise Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414231