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2016 (5) TMI 1314 - CESTAT MUMBAI100% EOU - Refund claim - the appellants have filed a B-17 bond and not B-1 bond/letter of undertaking - rejection on the ground that the appellants have not followed the following conditions prescribed in the N/N. 05/2006-C.E. (N.T.), dated 14-3-2006 - Held that: - B-17 bond is a multi purpose bond which covered not only the Customs requirements but also Central Excise requirements. Circular No. 76/99, dated 17-11-1999 has been issued to extend a facility to 100% EOU. The body of the B-17 bond includes the conditions required to safe guard the Central Excise duty. Matter remanded to the original adjudicating authority to decide the issue afresh only with respect to the allegations regarding non-submissions of documents and unjust enrichment - appeal pertly allowed by way of remand.
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