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2019 (2) TMI 890 - AT - CustomsBenefit of exemption from CVD on imported goods subject to no cenvat credit - Applicability of N/N. 30 of 2004 as amended by notification no 34 of 2015 and 37 of 2015 - Effect of judgement in the case of COMMISSIONER VERSUS SRF LTD. [2016 (7) TMI 1381 - SUPREME COURT], where Apex court has dismissed the review petition filed by the Department - Held that:- The amendment made by notification No. 34 of 2015 provides a condition qua payment of duty on inputs and non-availment of credit in manufacturing. Therefore, the sweep of the judgment of SRF Ltd. is not affected. The Notification No. 37 of 2015 further relaxes the condition that the nil payment of duty on input would also qualify as payment of duty. Tribunal dismissed several appeals of the Revenue on 27.11.2017 and 21.03.2018 against the respondent by following the previous orders of the Tribunal - No appeal has been preferred against the above two orders and limitation period has expired. The orders have attained finality. In view of dismissal of the review petition of the department by Apex Court in SRF LTD., appeals filed by the department are not sustainable - appeal dismissed - decided against Revenue.
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