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2021 (7) TMI 98 - AT - Central Excise100% EOU - Refund claim - rejection on the ground that goods were exported after claiming drawback, doubt was also expressed if the appellant have exported the goods lying in stock on the date of debonding - HELD THAT:- Admittedly the appellant have exported 448 units of handicraft on 30.07.2015, within a week after the date of debonding being 27.07.2015 when only 153 units were lying in stock. Thus, the refund claim have been rejected on presumptions and assumptions that such 153 units may not have been included in the exported units as there has been further production of 448 units on 28-29.07.2015. Such presumption is drawn without any adverse finding or any adverse material on record. In this view of the matter, it is held that the appellant have exported 153 units lying in stock on the date of debonding. Accordingly, the impugned order is set aside. It is held that the appellant is entitled to refund of the duty of ₹ 7,22,290/-. The Adjudicating Authority is directed to refund this amount alongwith interest from 18.08.2016 till the date of refund @ 12% p.a. - appeal allowed - decided in favor of appellant.
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