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2017 (10) TMI 1265 - AT - CustomsExemption form SAD - N/N. 30/2004-CE - demand on the ground that the importers have not been able to satisfy the condition of non-availment of credit by the manufacturer, in terms of the said notification - Held that: - The issue having been decided by the Hon'ble Supreme Court, in the case of M/s SRF Ltd., M/s ITC Ltd Versus Commissioner of Customs, Chennai, Commissioner of Customs (Import And General) , New Delhi [2015 (4) TMI 561 - SUPREME COURT], where it was held that only those conditions could be satisfied which were possible of satisfaction and the condition which was not possible of satisfaction had to be treated as not satisfied - the judicial discipline requires the same to be followed - It is not the Revenue’s case that any stay has been granted against the said order or their review petition has been allowed - appeal dismissed - decided against Revenue.
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