2008 (10) TMI 410

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.... Nisha Bineesh, Advocate, for the Respondent. [Order]. - The first appeal of the Revenue is against the decision of the lower appellate authority to refund of an amount of duty of Rs. 28,244/- paid by the respondents. After examining the records and hearing both sides, I note that the respondents, as a 100% EOU, cleared goods to the Domestic Tariff Area (DTA) on payment of duty. The goods we....

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.... terms was not applicable to a 100% EOU at the material time, the provision was applied by the appellate authority. It is further submitted that Rule 17 of the Central Excise Rules did not contain any provision for refund of duty. Significantly, there is no dispute with regard to applicability of Section 11B of the Act, which does not discriminate between 100% EOUs and normal DTA units. The decisi....