https://www.taxtmi.com/caselaws?id=435413 On de-bonding of a 100% export oriented unit, duty is to be computed with reference to the proviso to Section 3(1) of the Central Excise Act, 1944 and the applicable exemption notification, rather than treating the clearance as ordinary domestic tariff area removal. The Tribunal noted that, after the amendment substituting "brought to any other place in India" for "allowed to be sold in India," the concessional treatment extended to de-bonding. It also accepted that semi-finished goods and work-in-progress not yet removed into the domestic market could not be subjected to the higher rate. Excess duty paid in such circumstances was refundable, and rejection of refund was unsustainable. en-us Fri, 17 Mar 2023 00:00:00 +0530 Sun, 19 Mar 2023 22:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435413 On de-bonding of a 100% export oriented unit, duty is to be computed with reference to the proviso to Section 3(1) of the Central Excise Act, 1944 and the applicable exemption notification, rather than treating the clearance as ordinary domestic tariff area removal. The Tribunal noted that, after the amendment substituting "brought to any other place in India" for "allowed to be sold in India," the concessional treatment extended to de-bonding. It also accepted that semi-finished goods and work-in-progress not yet removed into the domestic market could not be subjected to the higher rate. Excess duty paid in such circumstances was refundable, and rejection of refund was unsustainable. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435413