2005 (5) TMI 190

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....f Glass Lined equipment and parts thereof falling under Chapter 84 of Central Excise Tariff Act, 1985. They filed a refund claim of Rs. 71,670/- on 25-2-2000 on the ground that they had erroneously paid duty on Glass Lined Jacketted Pan cleared under AR-3A dated 5-12-99 to M/s. Protchem Industries (I) Ltd. Pondicherry, which was 100% EOU and have provided CT-3 certificate No. 67/99, dated 12-8-99 ....

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....served that the requisite procedure of clearing the goods to 100% EOU in terms of Notification No. 136/94 was not followed. 2. The appellant's grievance is that the procedure could not have been followed because the goods were cleared on payment of duty. If they would have removed the goods under cover of AR-3, there was no question of payment of duty and subsequently refund claim. I agree with....