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2013 (9) TMI 1001 - CGOVT - Central ExciseDenial of rebate claim - goods manufactured and cleared for export by 100% EOU, were exempted absolutely from payment of duty in terms of the Notification No. 24/2003-C.E. - Held that:- Notification No. 24/2003-C.E., dated 31-3-2003 issued under Section 5A(1) of Central Excise Act, 1944, exempts goods manufactured by 100% EOU and cleared for export from whole of duty unconditionally. Therefore in view of provisions of sub-section (1A) of Section 5A, the applicant manufacturer cannot pay duty. - there is no condition for availing exemption from payment of duty on goods cleared for exports. 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 only 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(1) 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 under the provision of Central Excise Law. - Decided against assessee.
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