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2012 (11) TMI 1065 - CGOVT - Central ExciseDenial of rebate claim - Denial on the ground that final debonding was effective from 31-3-2008 and therefore till 31-3-2008 applicant being 100% EOU was not required to pay duty as there was an absolute exemption from payment of duty under Notification No. 24/2003-C.E., dated 31-3-2003 - Held that:- Normally the 100% EOU has to clear all the goods manufactured by them for exports as per the EOU scheme. Such units can clear the goods in DTA with prior permission of Development Commissioner. Since there is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of sub-section (1A) of Section 5A are applicable and no duty was required to be paid on such exported goods. The duty paid without authority of law cannot be treated as duty paid on the exported goods. As such rebate claim is not admissible in terms of Rule 18 of Central Excise Rules, 2002, read with Notification No. 19/2004-C.E. (N.T.), dated 6-9-2004. - duty paid in this instant case is to be treated as voluntary deposit made by the applicants at their own volition which is required to be returned to them in the manner it was initially paid, because the Government cannot retain the same without any authority of law as held by Hon’ble High Court of Rajasthan in the case of CCE, Jaipur v. Suncity Alloys Pvt. Ltd. reported as [2007 (2) TMI 137 - HIGH COURT, RAJASTHAN]. - Decided in favour of assessee.
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