TMI Blog2014 (4) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... is considered as deemed export in para 8 of EXIM Policy 2004 - 09 and the DGFT has to be approached for any relief on that account. The learned counsel fairly submits that they have produced the Project Import Certificate which was not properly dealt by the adjudicating authority. In my considered view, if the Department is treating the impugned goods as manufactured goods, the claim of exemption should be examined by the lower authority in the light of the exemption notifications. Benefit of exemption notification should be extended if eligible irrespective of the stage at which the claim is made. Since both the authorities have held that the impugned goods are manufactured goods, it is appropriate that the matter should be remanded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.12.2004 on payment of duty. He submits that in the month of December 2005 the Range Superintendent advised them to reverse the credit on the imported goods, as it was cleared as trading item. Accordingly, they reversed the credit in December 2005 and filed a refund claim on 28.12.2005. He submits that both the authorities below rejected the refund claim merely on technical ground. It is revealed from the document that the goods are not manufactured by them which is mere a trading item and refund cannot be denied. He further submits that if it is manufactured goods, they are eligible for refund of duty under Notification No. 108/95-CE dated 28.8.95 as amended and Notification No. 6/2002 dated 1.3.2002 (Sl. No. 301) as amended. He also dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods supplied are not entitled for any exemption and hence payment of duty on the said clearance was correct in law. It is also observed that the concept of supply against AROs is not germane to excise. Supplies made against the ARO is considered as deemed export in para 8 of EXIM Policy 2004 - 09 and the DGFT has to be approached for any relief on that account. The learned counsel fairly submits that they have produced the Project Import Certificate which was not properly dealt by the adjudicating authority. In my considered view, if the Department is treating the impugned goods as manufactured goods, the claim of exemption should be examined by the lower authority in the light of the exemption notifications. 5. The Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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