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2014 (2) TMI 830 - CESTAT CHENNAIDenial of refund claim - Whether it is mandatory to claim exemption notification under Customs - exemption from SAD under Notification 201/10-cus. dt. 27.10.2010 - Claiming Refund claim of SAD Notification No.102/07-Cus. dt. 14.9.07 - Held that:- two grounds taken are that once any goods are exempt from any type of customs duty, importer has no option to pay such customs duty thereon - in the absence of any specific prohibition under section 25 of the Customs Act to the effect that importer cannot pay import duty when goods are exempted,an importer cannot be forced to avail such exemption in view of the various decisions of the courts. It was also observed in the said order that after such decisions were given by the courts an amendment was made in section 5A of the Central Excise Act by introducing sub-section (1A) but no such provision has been introduced in section 25 of the Customs Act which implies that decisions given by the court on this issue continues to be in force in the matter of exemptions issued under section 25 of the Customs Act, 1962. Ruling given in the order dt. 23.9.2013 is that in the case of goods, for which there is no exemption from SAD, when refund is being granted under notification No.102/07 dt. 14-09-07 after payment of VAT on sale of the goods and on submission of documents prescribed under the said notification, it is not taken as a case of reassessment. Such objections are not raised while administering benefit of notification 102/07-Cus for normal goods imported on which SAD is paid. Therefore is no reason to take such objection in the case of goods which were exempted from SAD under Notification 201/10-cus. dt. 27.10.2010 (Sl.No.1) but on which the respondent paid duty without availing exemption. We find no reason to change our earlier decision - Decided against Revenue.
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