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2016 (9) TMI 581 - AT - Central ExciseRefund claim - service tax paid on input services for the period of 01.04.2005 to 30.09.2006, which were used for manufacture and export of final products viz., Soyabean De-oiled cakes and Soya Floor - appellant had not exported the goods under LUT or bond - final product being exempted from payment of Central Excise duty - Held that:- the issue involved in this case is squarely covered by the judgment of Hon'ble Himachal Pradesh High Court in the case of CCE Vs. Drish Shoes Ltd. [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT]. With regard to execution of Bond/LUT under the Central Excise Rules, 2002, it is found that the Tribunal in the case of Jolly Board Ltd. Vs. CCE, Aurangabad [2014 (3) TMI 124 - CESTAT MUMBAI] has held that such non-execution is only a procedural lapse, for which refund benefit cannot be denied. It has further been held that if the goods are exempted, there is no requirement of execution of Bond/LUT. Therefore, in view of the same, the impugned order is set aside. - Decided in favour of appellant
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