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2016 (10) TMI 291 - AT - CustomsDemand of SAD - Refined Paraffin Wax - claim of exemptions by filing declarations - exemption under Notification No.56/98-Cus dated 13/06/98 - credit under Rule 57A of the Central Excise Rules, 1944 - whether the denial of exemption from SAD justified on the ground that the appellant has applied for exemption from SAD and MODVAT simultaneously and simultaneous exemption is not allowed? - Held that: - Both the declarations are independent and filed for different purposes. It is also observed that neither in the original order nor in the impugned order any reason given to show that the appellant has got double benefits. The appellant has not violated any provision and availed double benefits - exemption of SAD cannot be denied - appeal allowed - decided in favor of appellant.
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