2019 (9) TMI 81

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....t Shri Rama Holla, Superintendent(AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dt. 17.01.2009 / 27.01.2009 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant is a 100% EOU under the Cochin Special Economic Zo....

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.... thereafter the appellant re-processed the goods and also exported the same during April 2007. Subsequently, during the audit of the records of the appellant, the Department found that the appellant was not entitled to claim duty exemption on re-importation of exported goods since in terms of Sl.No.15 in Annexure-I to Notification No.52/03-Cus dt. 31/03/2003, the goods could have been imported onl....

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....exported its final product. iii. The final product was re-imported for carrying out reprocessing due to complaint received from the foreign buyer. iv. The re-imported goods were re-processed. v. The imported goods were finally exported. 4.2. He further submitted that adjudicating authority has wrongly denied the exemption by invoking Sl.No.15 of Annexure-I of Notification No.52/2003-Cus....

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....hich has not been disputed. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of the material on record, we find that in the present case, the appellant is 100% EOU and they had exported the final product and subsequently the final product was re-imported for carrying out re4 processing due to complaint from the for....