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2016 (4) TMI 278 - HC - CustomsAvailment of benefit under Notification No.01/2011-CE, dated 1.3.2011 - Appeal dismissed on the ground that the review petition is pending and the matter is sub judice and it would be premature to decide the appeals without a final decision on the issues raised in the Supreme Court - Held that:- the impugned order, dated 23.11.2015, which the respondent No.3 has passed, is wholly misconceived inasmuch as mere fact of filing of the review petition, in the Supreme Court, seeking review of the Supreme Court decision, in M/s SRF Ltd. –v-Commissioner of Customs, Chennai [2015 (4) TMI 561 - SUPREME COURT], could not have been a ground for dismissing the appeals. In fact, this legal position could not be disputed on behalf of the respondents. Therefore, the impugned order is set aside. - Application disposed of
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