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2019 (9) TMI 1500 - AT - Central ExciseLevy of duty - duty on finished goods lying in their EOU, when permission for debonding was issued on 24.04.2008, under the admitted facts and prior to the date of final debonding i.e. on 29.12.2008, the goods stood admittedly exported in view of the admitted facts before the court below - HELD THAT:- The issue is regarding the payment of duty on the goods in question, which have been exported prior to final debonding. It is not disputed that export of the goods has already taken place prior to debonding. The ld. Counsel relies on the case of M/S. FATEH GRANITES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR II [2013 (12) TMI 1686 - CESTAT NEW DELHI], wherein it has been held, if the goods were exported, refund of the duty paid on finished goods lying in stock at the time of debonding, as such stock was later on exported, hence the appellants cannot be denied refund of duty paid. Accordingly, the refund was granted to the appellant. In M/S. JUBILANT LIFE SCIENCES LIMITED VERSUS CCE, MEERUT-II [2013 (11) TMI 1213 - CESTAT NEW DELHI], this Tribunal have held that no duty is payable on finished goods, lying in stock, if goods are exported before the final debonding order. Appeal allowed - decided in favor of appellant.
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