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TMI Blog2017 (12) TMI 1675X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the Customs duty on the raw material after in principal permission of de-bonding but before final de-bonding under the EOU scheme. During the such period the appellant remained 100% EOU - As per 100% EOU, if any raw material is used in the export goods, Customs duty is exempted vide Notification No. 52/2003-Cus., dated 31-3-2003. Though the appellant had paid the duty for the purpose of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs duty was paid used in the final product and such product was exported. 2. Ms. Manasi Patil, Learned Counsel appearing on behalf of the appellants submits that the lower authorities have rejected the refund claim on the ground that there is no provision for refund either under Section 11B of Central Excise Act, 1944 or Section 27 of Customs Act, 1962 for refund of duty paid on the raw m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time period of six months for limitation which is not legal and proper for the reason that the present refund claim did not cover under Section 26A of Customs Act, 1962. 3. Shri M.P. Damle, learned Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both sides and perusal of record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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