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2019 (2) TMI 1388 - HC - CustomsDenial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - denied merely on the premise of the introduction of a new levy under the Goods and Service Tax with effect from 01.07.2017 - Extension of benefit of exemption notifications to levies under the Integrated Goods and Service Tax Act (IGST) - Held that:- Identical issue decided in the case of JINDAL DYECHEM INDUSTRIES (P) LTD. VERSUS UNION OF INDIA AND ORS. [2018 (10) TMI 709 - DELHI HIGH COURT], where it was held that since the benefit of exemption in fact existed at that point of time, the most appropriate course would be for the respondent authorities to verify whether as a matter of fact the petitioner in fact fulfilled the export obligations pursuant to the advance license of 18.07.2017 - petition disposed off.
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