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2021 (7) TMI 1104 - HC - CustomsDeemed Export scheme - supplies effected by the petitioner to M/s. Reliance Petroleum Limited for their project at Gujarat - new refinery project or not - applicability of exemption granted under the Customs Notification No. 36 of 1997, dated 11-4-1977 - HELD THAT:- As seen from the impugned orders, without any basis, just based on the Department of Economic Affairs Clarification, the respondents have rejected the petitioner’s claim for Customs duty exemption under the Notification dated 13-6-1997 issued by the Ministry of Finance (Department of Revenue). Hence, this Court is of the considered view that the impugned orders, namely, the order in appeal passed by the second respondent dated 5-6-2015 as well as the order of the Original authority dated 25-5-2010 passed by the fourth respondent have been passed by total non-application of mind to the documents produced by the petitioner. The impugned orders passed by the second respondent dated 5-6-2015 as well the order dated 25-5-2010 passed by the fourth respondent will have to be necessarily quashed and the matter remanded back to the original authority, namely, the fourth respondent for fresh consideration on merits and in accordance with law - Petition allowed by way of remand.
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