Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 578 - CESTAT AHMEDABADRefund of SAD - whether sanctioning of 4% of SAD refunds by way of re-credit in the respective licenses after 30-6-2013 was proper or not - Held that:- utilisation of re-credited amounts was permitted/revalidated by C.B.E. & C. Circulars till 30-6-2013 which was further extended up to 30-9-2013. In Para 7.6 of the orders dated 20-1-2014 passed by the first appellate authority it is factually stated that the re-credits were given well before 30-9-2013. It has not been brought on record by the Revenue that re-credit was allowed by the adjudicating authorities after 30-9-2013. It is also seen that there is no condition under Notification No. 102/2007-Cus. that SAD duty should be initially paid through cash. It has been correctly agitated by the respondents in the cross objections that a right given under an exemption notification cannot be taken away by the issue of Departmental Circulars. In view of the above observations orders passed by the first appellate authority are legally correct and are not required to be interfered with. - Decided in favour of assessee.
|