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2018 (11) TMI 417 - AT - Central Excise100% EOU - demand of duty on the ground that the appellant has not directly exported the goods - case of the Revenue is that the appellant being 100% EOU, therefore, the export is to be made by the appellant directly and not through the merchant exporter against H form - Held that:- The said issue has already been settled by this Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, DELHI-I VERSUS SIGMA PNEUMATICS PVT. LTD. [2017 (11) TMI 975 - CESTAT NEW DELHI] holding that when the goods has been exported through merchant exporter, the same shall be ‘deemed as export’ made by the appellant only - appeal allowed - decided in favor of appellant.
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