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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 ..... espondent. ORDER The appellant claimed refund in respect of Customs duty paid on the raw material under the status of EOU for the purpose of de-bonding. However before final exit from 100% EOU, the raw material on which 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -II - 2014 (301) E.L.T. 649 (T). She further submits that refund was rejected on the ground of time bar also as the lower authorities contended that refund is not admissible under Section 26A of the Customs Act, wherein the 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.&em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatus of EOU, raw material used therein should not suffer Customs duty, therefore, whatever Customs duty paid on such raw material liable to be refunded to the appellant. Accordingly, I hold that the appellant is entitled for the refund of the Customs duty paid on raw material which was used in the exported goods such export taken place before final de-bonding. Sanctioning Authority is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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