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2017 (10) TMI 341 - CESTAT BANGALORE100% EOU - Refund of Additional Excise Duty (AED) - the appellant claimed refund of said AED paid as the buyer of HSD, having borne the incidence of duty - Held that: - The N/N. 22/2003-CE dated 31.3.2003 specifically exempts all goods specified in Annexure-I to this Notification (at Sl. No.9 of the Annexure-I Consumables are mentioned which cover the subject item viz., HSD oil), if brought in connection with manufacture and packaging of articles or for production or packaging or job work for export of goods or services, into export oriented undertaking - The Tribunal in the case of Toyota Kirloskar Motor Pvt. Ltd. vs. CCE, Bangalore [2007 (5) TMI 464 - CESTAT, BANGALORE] refers to CBEC Circualr No.60/01/06-CX dated 13.1.2006, which says that on export of goods, none of the duties chargeable under any Act of Parliament is payable, and holds that an exporter would be entitled to the benefit of exemption from National Calamity Contingent Duty (NCCD) under N/N. 108/95-CE dated 28.8.1995. For the present facts, following the ratio of the Tribunal s decision in Toyota Kirloskar Motor Pvt. Ltd., the appellant-assessee is also entitled to the refund of Additional Duty of Excise paid to the manufacturer-supplier by the appellant. There can be no doubt that the exporter-assessee is entitled to the claim of the refund filed for the Additional Duty of Excise paid on the HSD oil for use in the manufacture of export product - appeal allowed - decided in favor of appellant.
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