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2015 (1) TMI 68 - CESTAT MUMBAIRefund claim - Import of medical equipments - ad hoc exemption - Held that:- Respondents filed refund claim on the basis of ad hoc exemption Order dated 16-2-2010 which was already in existence at the time of import. However, the same was not brought to the notice of the Customs as the respondents were not aware of that order. From the ad hoc exemption order we find that the same was addressed to the concerned Customs Authorities. The ad hoc exemption order was in existence at the time of import of the goods. We find that the ratio of the decision in the case of Priya Blue Industries Ltd v. CC - [2004 (9) TMI 105 - SUPREME COURT OF INDIA] relied upon by the Revenue is not applicable on the facts of the present case as in the present case goods are assessed to duty irrespective of the ad hoc exemption Order. In view of the above, there is no infirmity in the impugned order - Decided against Revenue.
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