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2018 (4) TMI 167 - AT - Customs100% EOU - Refund of customs duty - expiry of warehouse period - case of appellant is that there was no requirement under law to pay duty as the goods would have been destroyed as per para 6.15(b) of the Foreign Trade Policy 2004-09 - Held that: - the refund claim has only been rejected on the ground that warehousing period has been expired whereas the fact of the matter is the Customs licence granted to the appellant had been renewed and the goods were still in the bonded warehouse. Further, the claim for refund under Section 27 of the Customs Act, 1962 has not been considered at all since the impugned order gives finding beyond the scope of the proceedings - also it was found that both the authorities have not considered the provisions of foreign Trade Policy 2004-2009 which by para 6.15(b) allows the appellant for destruction of the goods under intimation to the Department In view of the infirmities, the matter needs to be remanded to the original authority to consider the claim of refund - appeal allowed by way of remand.
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