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2017 (12) TMI 1675 - AT - Customs100% EOU - Refund of customs duty - export final products on debonding - before final exit from 100% EOU the raw material on which Customs duty was paid used in the final product and such product was exported - Held that - The appellant had paid the Customs duty on the raw material after in principal permission of de-bonding but before final de-bonding under the EOU scheme. During the such period the appellant remained 100% EOU - As per 100% EOU if any raw material is used in the export goods Customs duty is exempted vide Notification No. 52/2003-Cus. dated 31-3-2003. Though the appellant had paid the duty for the purpose of de-bonding but at the same time when goods manufactured before the de-bonding has been exported. Once the final product exported during the status of EOU raw material used therein should not suffer Customs duty therefore whatever Customs duty paid on such raw material liable to be refunded to the appellant. Appeal allowed - decided in favor of appellant.
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