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2020 (3) TMI 649 - AT - CustomsRefund of SAD - rejection on the ground that the duty has been paid by the appellant by utilising duty paid script - Public Notice No. 06/2014 dated 18.04.2013 - HELD THAT:- Admittedly, in Notification No. 102/2007-Cus. there is no restriction to pay duty by utilisation of duty paid script. Therefore, the Public Notice dated 18.04.2013 is no application for rejection of refund claim of SAD paid by utilisation of duty paid script. The argument of Learned AR relying in the case of M.F. RINGS & BEARING RACES LTD., R.N. GUPTA & CO. LTD., UMA SHANKAR KHANDELWAL & CO., KUNJ FORGINGS VERSUS COMMISSIONER OF CUSTOMS & ANOTHER, UNION OF INDIA & OTHERS [2016 (5) TMI 440 - DELHI HIGH COURT] to say that the order of the Hon’ble High Court has been stayed by the Hon’ble Apex Court have no significance as held by the Hon’ble Delhi High Court in the case of PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD. [2017 (3) TMI 1599 - DELHI HIGH COURT] wherein the Hon’ble High Court held that although the order has been stayed by the higher forum will not loose its legality unless and until the order is set aside. The appellant is entitled for refund of the SAD paid by utilisation of duty paid script - Appeal allowed - decided in favor of appellant.
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