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2014 (11) TMI 993 - GUJARAT HIGH COURTRefund of duty - whether the assessee were eligible for refund of additional duty of customs leviable u/s 3(5) of the Customs Tariff Act paid at the time of clearance of goods from SEZ to DTA - Held that:- Firstly there is nothing on record to suggest that the department questioned the genuineness of the refund claims of the assessee. In other words, the department does not seriously dispute that the special additional duty paid by the respondent was refundable since the purchaser had paid Value Added Tax to the department. Additionally, as an appellant before the Commissioner and respondent before the Tribunal, the department never questioned the jurisdiction and the authority of the Assistant Commissioner to entertain the refund claims. At this stage, particularly, in the facts of this case, we do not permit to do so - Decided against Revenue.
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