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2018 (5) TMI 1371 - AT - CustomsRefund claim - vide N/N. 77/2008-Cus dt. 13.6.2008 the export duty on the said goods was withdrawn and consequently respondent filed refund claim of the same - refund claim was rejected on the ground that the N/N. 77/2008-Cus., exempting these goods from export duty was effective from midnight of 13.6.2008 and was not applicable to goods exported on or before 13.6.2008 - Held that: - so far as the eligibility of exemption is concerned the matter stands decided by Tribunal decision in the case of Jindal Saw Ltd. [2011 (9) TMI 302 - CESTAT, MUMBAI] wherein it has been held that the ‘Let Export Order’ has been given on 13.6.2008 and therefore the benefit of N/N. 77/08 dated 13.6.2008 shall apply to the exports made by the appellant and hence they are rightly entitled for the refund of export duties wrongly paid by them - the goods exported on 13.6.2008 would be eligible for the exemption under N/N. 77/2008-Cus. Failure of the respondent to challenge the assessment of the shipping bills - Held that: - the said ground regarding failure to challenge the assessment of shipping bill has been raised for the first time before Tribunal. It is settled law that Revenue cannot raise fresh grounds at the second appellate stage. Appeal dismissed - decided against Revenue.
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