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2017 (7) TMI 282 - AT - Central Excise100% EOU - Remission of duty - Rule 21 of Central Excise Rules, 2002 - claim of appellant is that the goods though cleared for export by customs authorities at ICD, the same could not have been exported due to accident - Held that: - It is the case of the appellant that the issue is res integra as the Larger Bench of this Tribunal in the case of Honest Bio-Vet Pvt. Ltd. Vs. CCE, Ahmedabad-I [2014 (11) TMI 579 - CESTAT AHMEDABAD] was considering the same issue and held that remission is allowed on the goods which were cleared for export but could not be exported due to accident - appeal allowed - decided in favor of appellant.
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