https://www.taxtmi.com/caselaws?id=426072 The High Court allowed the petitions, setting aside the orders that reversed decisions in favor of the petitioner regarding the refund of excise duty paid upon conversion from Export Oriented Unit (EOU) to a non-EOU unit. The Court held that the petitioner, having fulfilled legal requirements by paying necessary excise duty, was entitled to claim a refund upon exporting goods from the Domestic Tariff Area (DTA). The revisional authority's decision was deemed erroneous, and the appellate authority's position was upheld, affirming the petitioner's right to the refund despite the distinction between EOU and DTA units. en-us Mon, 10 Jan 2022 00:00:00 +0530 Sun, 07 Aug 2022 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426072 The High Court allowed the petitions, setting aside the orders that reversed decisions in favor of the petitioner regarding the refund of excise duty paid upon conversion from Export Oriented Unit (EOU) to a non-EOU unit. The Court held that the petitioner, having fulfilled legal requirements by paying necessary excise duty, was entitled to claim a refund upon exporting goods from the Domestic Tariff Area (DTA). The revisional authority's decision was deemed erroneous, and the appellate authority's position was upheld, affirming the petitioner's right to the refund despite the distinction between EOU and DTA units. Case-Laws Central Excise Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426072