2013 (12) TMI 1686

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....hri O.P. Agarwal, Advocate For The Respondents : Shri R.K. Mishra, DR ORDER Archana Wadhwa, Member (J) 1. After hearing both sides, I find that the appellant was a 100% EOU and at the time of de-bonding of their EOU, they paid duty in respect of stock lying as on date. As per the appellant, the said goods were subsequently exported and they sought refund of the same. The said refund was denied....

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....lowed cannot stand in the light of fact that final product was exported. The said decision of the Tribunal stand upheld by the Hon'ble Rajasthan High Court, when the appeals filed by the Revenue was rejected as reported as Union of India vs. Stainless India Ltd. 2011 (273) ELT 46 (Raj)). 2. To the same effect is another decision of the Tribunal in the case of Alpha garments vs. CCE, New Delhi....