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2014 (11) TMI 1215 - CESTAT AHMEDABADRefund claim - reselling the goods back to the high sea sellers - HELD THAT:- Identical issue decided in the case of COMMISSIONER OF CUSTOMS, AHMEDABAD VERSUS M.B. ENTERPRISE [2015 (12) TMI 578 - CESTAT AHMEDABAD] where it was held that there is no condition under N/N. 102/2007-Cus that SAD duty should be initially paid through cash. It has been correctly agitated by the respondents in the cross objections that a right given under an exemption notification can not be taken away by the issue of Departmental Circulars. There is no reason to deviate from such a view already taken - appeal dismissed - decided against Revenue.
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