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2014 (4) TMI 1110 - Commissioner - Central Excise100% EOU - inter-unit transfer to another 100% EOU - Refund of duty paid under protest - Authorized person to sing the refund application and affidavit - Procurement of raw material without payment of duty (free of duty) for manufacturing and export of goods - Notification No. 53/97-Cus. and Notification No. 123/81-C.E. - Department had observed that the Secretariat of Industrial Assistance or SIA in short has permitted manufacture and export of hardware and import of related goods free of duty but the Appellants have not satisfied the value addition norms to the extent of 77.3% and the goods procured by them locally were not connected with the development and export of software and do not qualify for the exemption. Held that:- CESTAT in its final order No. 1504/2010 dated 23-6-2010 has observed that, there is no finding by the DGFT evidencing non-fulfilment of export obligation by the Appellants and the fact that the duty was assessed at the time of import in terms of Notification No. 13/81-Cus., dated 9-2-1981 and 123/81-C.E. dated 2-6-1981 on the strength of essentiality certificate issued by the sponsoring authority and warehoused for manufacture in bond; that at the time of issuance of show cause notice in 1988, the goods were lying in the warehouse which were de-bonded only during the year 2002 for which demand could not have been raised unless removed from the warehouse. Without challenging the order passed by a higher appellate authority, the adjudicating authority has passed the impugned order wherein he has neglected the findings of the CESTAT and rejected the refund claim filed by the Appellants on negligible grounds. Once the items are permitted to be imported and warehoused in terms of permission of the Development Commissioner, the Customs Department, later, could not question the eligibility of Notification No. 52/2003-Cus., dated 31-3-2003. Refund to be allowed subject to production of Board Resolution in favor of signatory of application. - Decided in favor of assessee.
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