2011 (3) TMI 650

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....spondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal [2009 (240) E.L.T. 51 (Tribunal)] which held that Notification No. 22/2003 applies to the facts of this case and therefore the assessee is entitled to the refund of the duty paid under protest. 2. The assessee is M/s. Solectron Centum Electronics Ltd. The assessee cleared ....

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....ally availed the Cenvat credit and under protest, the assessee paid the duty and later claimed for refund of the same. The Original Authority rejected the refund claim on the ground that Notification No. 22/2003 cannot be availed in respect of the imported goods and that CT-3 procedure can be adopted only for goods, which are directly received from the factory. Aggrieved by this, the assessee appr....

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....is not a manufacturer of the capital goods which have been imported in view of the fact that it does not satisfy the conditions imposed in the notification and as such, the order passed by the original authority is in accordance with law and the Tribunal has committed an error in not affirming the said order. 4. Per contra, the learned Counsel for the respondent supporting the impugned order....