Export benefit cannot be denied on re-processed damaged goods

CA Urvashi Porwal Brief of the Case In the case of M/s Uni worth Textiles Ltd. Vs. Commissioner of Central Excise, Nagpur, it was held that the benefit on export of goods cannot be denied on the mere fact that the goods got damaged, re-processed again after some time and then exported by the assessee. Facts of the Case The appellants are Export Oriented Unit (EOU). In 2003 they cleared the certain consignments of fabrics for purpose of export, which got damaged due to rain and had to be brought back to the factory. They intimated the said fact to the Range Superintendent immediately on return...