https://www.taxtmi.com/caselaws?id=435413 The Tribunal allowed the appeals of the Export Oriented Unit (EOU) regarding excess duty payment during de-bonding. The appellants were found eligible for a refund of the excess duty paid on semi-finished goods, as they were entitled to a concessional rate of duty under Notification No. 23/2003-C.E. The Tribunal set aside the previous decisions, granted the appeals, and provided consequential reliefs to the appellants. 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 The Tribunal allowed the appeals of the Export Oriented Unit (EOU) regarding excess duty payment during de-bonding. The appellants were found eligible for a refund of the excess duty paid on semi-finished goods, as they were entitled to a concessional rate of duty under Notification No. 23/2003-C.E. The Tribunal set aside the previous decisions, granted the appeals, and provided consequential reliefs to the appellants. Case-Laws Central Excise Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435413