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2019 (11) TMI 426

..... llant claimed refund of the said amount - HELD THAT:- The observations of learned Commissioner (Appeals) that calculation of duty payable on the indigenous capital goods for conversion of 100% EOU to EPCG scheme was done on self assessment basis are contrary to the fact of the case. We, therefore, hold that impugned order is not sustainable and we set aside the same and remand the matter to learne .....

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..... ellants applied for debonding of their unit and converting the same from 100% EOU to EPCG scheme with jurisdictional Development Commissioner. Accordingly, appellants were issued with EPCG license on 26.10.2007. On 12.12.2007 jurisdictional Central Excise, Deputy Commissioner directed jurisdictional Range Superintendent to collect ₹ 37,95,250/- on debonding of indigenous capital goods from t .....

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..... ty demanded by department on 30 July, 2009 was unwarranted. The said claim of the appellant was rejected by the Original Adjudicating Authority through Order-in-Original dated 24.02.2011. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) upheld the said Order-in-Original dated 24.02.2011. Aggrieved by the said order, appellant is .....

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..... indigenously procured capital goods‟ since as per the provisions laid down in CBEC Customs Manual for EPCG Scheme there is no provision for procurement of indigenous capital goods at concessional rate of duty @ 5% & the duty paid by the appellant @ 5% on indigenous capital goods for the purpose of de-bonding was not correct. We note from page no.19 of appeal paper book which is a copy o .....

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..... conversion of 100% EOU to EPCG scheme was done on self assessment basis are contrary to the fact of the case. We, therefore, hold that impugned order is not sustainable and we set aside the same and remand the matter to learned Commissioner (Appeals) to decide the matter afresh by taking into consideration copies of said two letters referred to above. Appellant is directed to make available the co .....

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