Goods destroyed during transit from factory to SEZ unit, eligible for remission of excise duty: CESTAT

GST/Excise/ST/VAT : Where assessee, a manufacturer, had cleared goods involving central excise duty, following export/ARE 1 procedure, to a SEZ unit and said goods transported through truck destroyed en-route as a result of accident, assessee was eligible to remission of duty involved on goods destroyed during transit from its factory to SEZ unit

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