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2020 (2) TMI 200 - AT - CustomsRefund of SAD - Benefit of N/N. 102/2007-Cus dt. 14/09/2007 - HELD THAT:- This issue is no more res integra and has been settled by various decisions of the Tribunal including the decision of this Tribunal in the appellant’s own case VALLABHDAS AND CO. BALAKRISHNA SALES CORPORATION VERSUS COMMISSIONER OF CUSTOMS COCHIN [2017 (5) TMI 1371 - CESTAT BANGALORE] wherein the Tribunal has allowed all the appeals by relying upon the earlier decisions of the Tribunal. Besides this, both the authorities have wrongly relied upon the decision of the Apex Court which was in respect of N/N. 34/1998-Cus. dated 13.06.1998. Further, the said Notification 34/1998 has been subsequently rescinded by N/N. 58/1998-Cus. dated 01.08.1998. Therefore, reliance by both the parties on a Notification which has been rescinded is not tenable in law. Appeal allowed - decided in favor of appellant.
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