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2012 (11) TMI 968 - AT - CustomsImport under DEPB Scheme – import of non-calcined Petroleum Coke – denial of benefits of Notification No. 89/2005-Cus. – Held that:- Commodity “Coke” had been made a part of original public notice - Commissioner while exercising the powers, under the notification used the word ‘substituted’ and therefore it can be held that the newly added import commodity namely “Coke” had been a part of original Public Notice No. 1/2002-Cus., dated 27-11-2002 - Inevitably it was intended to rectify the mistake and thus have given a retrospective effect legitimizing all import of “Coke” including those affected prior to 27-7-2009 - duty debited/paid at the time of respective provisional assessment in DEPB/TRA/cash is held valid and the benefit of duty exemption under DEPB Scheme under Notification No. 89/2005-Cus., dated 4-10-2005 to be granted
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