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Central Excise - Highlights / Catch Notes

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Refund - the appellant is a 100% EOU and exporting 100% of their ...

Central Excise

April 14, 2017

Refund - the appellant is a 100% EOU and exporting 100% of their final product. The duty was paid on the furnace oil which was used in the manufacture of exported goods. Therefore, by virtue of above sub-clause (a) the unjust enrichment is not applicable in the fact of the present case. - AT

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