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2019 (5) TMI 1566 - AT - Central Excise100% EOU - duty free raw material procured in terms of Notification No.52/2003-Cus dated 31 March, 2003 - denial of benefit on the ground that goods are cleared in DTA without payment of duty - HELD THAT:- The Revenue is not disputing the fact that the import of raw material could have taken place under the cover of other two Notification No.24/2005-Cus and 12/2012-CE. The Adjudicating Authority, before extending the benefit of the said two notifications to the respondents have referred to and relied upon the various decisions of the higher courts to hold that alternative pleas raised by an assessee are required to be considered. It is well settled law that if the benefit of the notifications is otherwise available to a assessee, even though not claimed at a time of the import of the goods, the benefit cannot be denied. Appeal dismissed - decided against Revenue.
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