2018 (8) TMI 2044

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..... ve been exported prior to debonding. It is not disputed that export of the goods has already taken place prior to debonding - The ld. Counsel relies in the case of M/S. FATEH GRANITES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR II [ 2013 (12) TMI 1686 - CESTAT NEW DELHI] , wherein it has been held even if the goods were exported, refund of the duty paid on finished goods lying in stock at t .....

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..... ve requested for debonding. At the time of debonding, the Department, after considering the relevant Rules applicable in terms of the Foreign Trade Policy, as well under Central Excise Act/Rules made thereunder, granted NOCs. 3. At the time of debonding, the appellant paid duty as per provisions applicable under CER, at the relevant time. 4. Thereafter, the Department issued a show cause not .....

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..... debonding. It is not disputed that export of the goods has already taken place prior to debonding. The ld. Counsel relies in the case of M/s. Fateh Granities Ltd. vide Final Order No.58543/2013-SM (B), wherein it has been held even if the goods were exported, refund of the duty paid on finished goods lying in stock at the time of debonding and as such stock was later on exported, hence the appella .....

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