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TMI Blog2008 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... d any logic. A question to be considered is whether the appellants have paid the duty on goods or not, whether finished goods have been exported or not and not who is claiming the refund on duty paid on the inputs - Held that whatever benefit appellant was entitled for if they were to export in bond has to be extended to them - E/45/2005 - A/2189/2008-WZB/AHD - Dated:- 10-9-2008 - Ms. Archana W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier was entitled to claim refund on such duty. Therefore, the supplier should have claimed the refund and not the appellant. 2. Heard both the sides. In the case of same appellant, the Revenue has taken a stand that the goods exempted cannot be exported under bond. On the one hand Revenue held that the appellant cannot export goods under bond and on the other hand, department proposes to deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods or not, whether finished goods have been exported or not and not who is claiming the refund on duty paid on the inputs. On both the grounds, Commissioner (Appeals) order has to be set aside. Further, since appellant is a 100% EOU and goods have been exported, refund claim has to be allowed. 3. Further, in order No. A/2021-2022/WZB/AHD/2008 dated 18-9-2008 we have already held that what is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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