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2018 (8) TMI 2044 - AT - Central Excise100% EOU - refund of duty on the finished goods lying in stock as per RG-I register on the date of issue of NOC - export of prior to issue of final debonding order - HELD THAT:- In the present case, the issue is regarding the payment of duty on the goods in question, which have been exported prior to debonding. It is not disputed that export of the goods has already taken place prior to debonding - The ld. Counsel relies in 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 even if the goods were exported, refund of the duty paid on finished goods lying in stock at the time of debonding and as such stock was later on exported, hence the appellants cannot be denied refund of duty paid. The refund was granted to the appellant - Appeal allowed - decided in favor of appellant.
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