9911796707
TMI Blog2022 (8) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... 100% EOU to DTA, as per requirement of law, it had to pay up the excise duty on such purchases and final product where duty was previously not collected. Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not prevent the exporter from claiming refund of excise duty if the goods are eventually exported. The petitioner as a DTA unit exported the goods and claimed refund of excise duty previously paid in its capacity as an EOU. There is no procedure in law to deprive the petitioner from such benefit. The appellate authority has correctly discussed the legal position. The revisional authority has committed error in reversing the said order. Petition allowed. - D.B. Civil Writ Petition Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the parties and perused the documents on record, we find that the revisional authority has committed an error. The appellate authority had in its order discussed the issue of availability of refund of excise duty paid by the petitioner in the following manner :- 6.1 In this regard, I observe that duty on the exported goods was paid at the time of the de-bonding of 100% EOU into a unit of domestic tariff area and as such at that time the unit was required to pay duty in terms of proviso to Section 3(1) of Central Excise Act, 1944 before applying for exit from the bonded status. Since the unit looses all the benefit available to 100% EOU after exit, the respondent therefore was legally required to pay duty on the finished goods as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This is clear from OIO Nos. 226-263/2011-R, dated 24-11-2011 passed by the same adjudicating authority which appears to have been accepted by the department. In this OIO, it was held that the place of removal in the case of export of goods is the place from where the goods leaves the territory of India this is the place from where the document called Export General Manifest, has been prepared and dispatched to the concern place of export that may be port, airport, inland container depot, customs freight station or land customs station. Further, as per this OIO, the expenses incurred by the exporter from place of export to the place of removal are to be part of transaction value as has been provided in Section 4(3) of the Central Excise Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty as well as not born duty on final product manufactured by it on a promise that the final product would be eventually exported. When it showed the desire to convert itself from 100% EOU to DTA, as per requirement of law, it had to pay up the excise duty on such purchases and final product where duty was previously not collected. Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not prevent the exporter from claiming refund of excise duty if the goods are eventually exported. The petitioner as a DTA unit exported the goods and claimed refund of excise duty previously paid in its capacity as an EOU. We do not find that there is any procedure in law to deprive the petitioner from such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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