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2010 (5) TMI 617 - GOVERNMENT OF INDIARebate claim for Export Duty - Conversion of DTA into 100% EOU - Assessee obtained permission for Conversion on 11.05.06 - Obtained Custom Licence on 11.09.06 - Executed B-17 Bond on 12.12.06 - Held That - The applicant never started working as a 100% EOU Unit like procuring the inputs free of duty under CT-3 certificates. Moreover, they continued to file various returns like ER-1 etc. with the department - Did not took benefit of B -17 Bond till 05.02.2007(when it was accepted). Assessee entitled to rebate claim.
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