TMI Blog2018 (3) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... ect of export goods, which are taken outside India - Ld. Commissioner has relied upon the sanction order of appellant which is pertaining to the period prior to 1-3-2005 therefore same is not relevant to the fact of the present case - refund not allowed - appeal allowed - decided in favor of Revenue. - E/86843/16, E/CO-91112/16 - A/92026/2017 - Dated:- 17-11-2017 - Mr. Ramesh Nair, Member(Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of India and not in case of deemed exports made to 100% EOU. He submits that Commissioner(Appeals) decided matter on the basis of earlier Order-in-Original dated 13-12-2015 whereby refund was allowed which is not relevant in the present case as per period involved here is after March, 2015. 3. On the other hand, Shri. Anshul Jain, Ld. Counsel submits that even after amendment of Rule 5, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T.) dated 1-3-2015 according to which definition of export goods was amended and amended definition reads as under: (1A) export goods means any goods which are to be taken out of India to a place outside India. As per the amended definition of export goods refund is only allowed in respect of export goods, which are taken outside India. Ld. Commissioner has relied upon the sanction order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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