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2023 (6) TMI 199 - CESTAT NEW DELHIRe-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST - Benefit of Notification No.45/2017-Cus dated 30.06.2017 - contravention of the provisions of Sections 12, 17 and 46 of the Customs Act or not - It is the case of the appellant that at the time of export, they had wrongly mentioned that the export is being made for refund of IGST, wherein there was no claim for refund made - HELD THAT:- It is an admitted fact that the appellant neither claimed refund at any point of time, nor any such refund was granted to them. This fact has also been confirmed by the Revenue. There is no basis for issue of show cause notice dated 22.08.2019, wherein, it was alleged that the goods were exported under claim for refund of Integrated G.S. tax paid on export goods. Hence, under Sl.No.1 (c) of the said notification, the appellant was entitled to exemption for customs duty, save and except the amount of refund of IGST at the time of export. There is no mistake on the part of the appellant at the time of re-import of the goods, wherein, they claimed exemption under Sl.No.5 of Notification No.45/2017-Cus. - Appeal allowed.
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