TMI Blog2014 (7) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- apparently case laws relied upon by the revenue are not applicable as distinguishable from the facts of the present case - Revenue has not been able to make out a prima facie case for stay against the sanction of refund to the respondent - there will be no stay on refund. - E/28595/2013-SM, E/28596/2013-SM - MISC ORDER No.20057-20058 / 2014 - Dated:- 20-1-2014 - SHRI B.S.V.MURTHY, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo decisions. The first decision is in the case of Bombay Dyeing Manufacturing Company Ltd.: 2013 (288) E.L.T. 283 (Tri.-Mum.) and the second decision is in the case of M/s. Bansal Metallic Oxides: 2012-TIOL-477-CESTAT-MAD. 2. Heard authorized representative of the assessee. The respondents have also filed cross objections. 3. I have considered the submissions made by both the sides. I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and under ARE-1s. It is also not case of the department that the advance authorization holders did not receive the goods or did not utilize the goods for the purpose for which were supplied to them. Commissioner has taken note of the fact that although Rule 5 of CCR does not expressly provide for refund in case of deemed exports, his observation is that there is no ground to interpret that the ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Holders were to be treated as deemed exports . I therefore hold that the ratio of the above decisions in which it was consistently held that the deemed exports were also to be considered for the purpose of refund under Rule 5 of CCR, are squarely applicable. 3.1 Before declaring my conclusion, it would be appropriate to consider the two decisions cited by the learned AR. In the first decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the provisions of Notification No.1/1993 with the relevant provisions in Foreign Trade Policy, advance authorization scheme, etc. This would require a detailed consideration of the Notification, statute, FTP, etc. In my opinion at this stage, it is not necessary to go into all these cases since Revenue has not been able to make out a prima facie case for stay against the sanction of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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