1999 (9) TMI 537 - AT - Central Excise

Summary

The appeal addressed whether Notification No. 217/86 applies to inputs used in manufacturing products exported under bond. The tribunal ruled that the benefit of the notification is available in such cases, as exporting under bond does not constitute duty exemption. The appeal was allowed, with refund conditions based on a Supreme Court decision in Mafatlal Industries Ltd., 1997.