2007 (2) TMI 415

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....the Appellant. Shri K.J. Sanchej, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J) ]. - The appellant company is a 100% EOU, who is a manufacturer of disposable gas cylinders and they have supplied to Advance Licence Holder against Advance Release Orders without payment of duty of excise equivalent to additional duty of customs and without payment of duty of excise equivale....

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....rned DR submits that deemed exports are treated on par with exports only for limited purposes like fulfillment of export obligation  but cannot be held to be export in respect of all purposes under the Customs Act and the Central Excise Act, and therefore, the claim of refund by the appellant company has been rightly rejected by the original authority as well as by the Commissioner (Appeals).....

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....payment of terminal benefit of excise for the deemed export. Deemed export cannot be held to be exports for each and every purpose. The right of the exporter for export benefit is not only in respect of inputs excisable exported but also in respect of inputs used in the excisable so exported. The right to claim for benefit of the rebate raw materials/inputs gone into finished product is on the exp....