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2019 (12) TMI 1388 - CGOVT - Customs100% EOU - Duty Drawback - allegation that the drawback amount was paid erroneously to the respondent i.e. M/s. Narendra Tea Company (100% Export Oriented Unit) - whether the drawback is admissible to a 100%/Export Oriented Unit? - HELD THAT:- In the instant case Excise duty has been paid by bulk tea manufacturer and supplied to 100% EOU treating the same as ‘deemed export’. Therefore, Government is of view that the respondent by no stretch of imagination being a 100% EOU can claim drawback on export goods since drawback is not admissible to a 100% EOU unit in terms of General Notes 2(c) of C.B.E. & C. Notification No. 31/1999-Cus. (N.T.), dated 20-5-1999. Thus the drawback in the instant case should have been claimed by the bulk tea manufacturer who has paid the Excise duty and supplied the impugned goods to the respondent who is a 100% EOU unit in terms of D.G.F.T. Notification No. 39(RE-1)/1997-2002, dated 22-11-2001. Hence the Commissioner (Appeals)’ findings that 100% EOU unit is eligible for drawback in terms of D.G.F.T. Notification No. 39 (RE-1)/1997-2002, dated 22-11-2001 is erroneous and is set aside - Revision application allowed.
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