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2013 (11) TMI 1213 - AT - Central Excise100% EOU - Refund claim on difference between the duty paid on finished goods and the goods lying in stock on which duty was paid earlier – Held that:- An 100% EOU must be continued to be treated as EOU/EHTP/STP unit till the date of final exit order – Relying upon CCE, Vadodara Vs. Solitaire Machine Tools Pvt. Ltd. 2002 (11) TMI 165 - CEGAT, MUMBAI] – Bajaj Foods Ltd. Vs. Commissioner of Central Excise, Ahmedabad [2011 (10) TMI 189 - CESTAT, AHMEDABAD] - a unit would continue to be treated as EOU unit till the date of final exit order and would be subject to monitoring of the stipulated obligations under the relevant schemes - the goods lying in stock at the time of debonding would be liable to duty only at point of time of removal of those goods from place of manufacture. There was no removal of goods into DTA from EOU and before the final debonding order the goods had been exported out of India under advance authorization claim - In terms of para 6.18 (e) of the Foreign Trade Policy, while between the date of issue of no dues certificate by the Customs and Central Excise Authorities and the date of final debonding order by the Development Commissioner, the EOU unit shall not be entitled to claim any duty exemption for procurement of capital goods or inputs, the unit can claim advance authorization/DEPB/duty draw back - during the intervening period between the date of no objection certificate by the Central Excise Authorities and the date of issue of final debonding order by the Development Commissioner, an EOU can export the finished goods under claim for advance authorization/DEPB/duty draw back and that no excise duty can be charged in respect of such goods as the same have not been cleared into DTA – the order rejecting the refund claim is not sustainable – Decided in favour of Assessee.
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