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2015 (10) TMI 1778 - CESTAT NEW DELHIBenefit of Notification No. 9/2003-C.E., dated 1-3-2003 - DTA clearance versus export - payment of duty at the concessional rate of 9.6% - Held that:- as the Notification No. 9/2003-C.E., is clearly not applicable, even as per the above-quoted para of the Central Excise Manual, the rate of duty on the impugned exported goods cannot be in accordance with the Notification No. 9/2003-C.E., as that Notification is applicable to the specified goods cleared into domestic tariff area. However, we agree with the contention of the appellants that they have paid the duty as per the said notification believing it to be applicable and in any case the duty paid was refundable to them and therefore, they could not have had an intention to evade any duty - Decided in favour of Revenue.
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