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2016 (10) TMI 269 - HC - Central ExciseAvailing SSI exemption and export of duty - differential duty - appellant exported the goods, on which no duty, as such, was payable and he could claim exemption and in case, any duty was paid, the same was refundable in totality - appellant, by mistake, paid the duty even on the exported goods at the same rate the duty for home consumption was leviable - Held that:- for technical violation that the appellant, in case, was to pay duty on the export consignment, which was ultimately refunded to him, the same should have been at the normal rate, which was @16% and as the duty was paid @ 9.6%, he had violated the provisions and as a consequence, demand was raised. The fact that the entire transactions were revenue neutral is not in dispute, as whatever duty appellant would have paid on the export consignment, the same was refundable to the appellant. When the appellant paid the duty @ 9.6%, the refund was also granted at the same rate. There was no difference as such. The effect of the transactions being revenue neutral, the action taken by the Department in raising demand of the differential duty, which, in fact, was not leviable at all, was totally uncalled for. - Decided in favour of assessee
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