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CCE, Ludhiana Versus M/s. Arihant Spinning Mills

2016 (11) TMI 409 - CESTAT CHANDIGARH

Refund - EOU - EPCG licence - Held that: - the Policy circular dated 13.5.2005 issued by DGFT which states that the matter has been consulted with CBEC and it is clarified that the goods cleared from EOU under EPCG scheme would attract central excise duty which are aggregate of effective customs duty leviable on like goods imported i.e. duty calculated after applying end use based notification and as per circular dated 15.9.1994 issued by CBEC - It was clarified that EOU can clear the goods unde .....

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f the assessee. - E/2894-2895/2006-(DB) - Final Order No. A/61092-61093/2016-EXDB][ - Dated:- 4-8-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri V.K. Trehan, AR for the appellant Shri Surjeet Bhadu, Advocate for the respondent ORDER These appeals by the Revenue are against the order dated 17.02.2006 of the Commissioner (Appeals), Chandigarh. 2. As the appeals are against the same order, they are taken up together for disposal. 3. The brief facts of th .....

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ted the amount of ₹ 7,24,394/- on finished goods/raw materials etc. and rejected the amount of ₹ 12,00,740/-in respect of capital goods. On appeal, the Commissioner (Appeals), decided both issues by the impugned order. On the claim of refund of capital goods, upon de-bonding of EOU, he held that as the respondents have got required EPCG licence, the benefit of duty concession is available for indigenous machinery also. He relied on para 5.4 of the Handbook Procedure of Import Policy .....

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the benefit of Notification No. 23/2003-CE dated 31.3.2003 for clearance of yarn to DTA on the stock of 24.1.2005 and accordingly held that the respondent is eligible for refund of ₹ 6,07,043- and ₹ 18,666/- on the yarn and waste respectively. Aggrieved by this order, the Revenue is in appeal. 5. We have heard both sides and examined the appeal records. 6. Regarding refund of duty paid on indigenously procured machinery and spares, the Revenue contended that there is no exemption not .....

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