TMI Blog2014 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... urt of Gujarat in the case of Gandhi Fibers [2010 (12) TMI 797 - GUJARAT HIGH COURT ] and as also in the case of NBM Industries [2011 (9) TMI 360 - GUJARAT HIGH COURT] and Amitex Silk Mills Pvt. Ltd. [2005 (10) TMI 128 - CESTAT, NEW DELHI], we find that the impugned order is incorrect - Decided in favour of assessee. - Appeal No. : E/352/2006-DB - ORDER No. A/10848/2014 - Dated:- 22-4-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Hardik Modh (Advocate) For the Respondent : Shri G.P. Thomas (A.R.) JUDGEMENT Per: Mr. M.V. Ravindran; This appeal is directed against OIA No. KS/350/DAMAN/2006, dt. 06.10.2006. 2. The brief facts that arise for consideration are the appellant herein is en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Gujarat as reported at 2011 (268) ELT 354 (Guj.) and an SLP filed by the department has been dismissed by the Apex Court on 02.11.2012. He would submit that decision of the Apex Court is binding and it is also his submission that the judgment of Hon ble High Court of Gujarat in the case of NBM Industries - 2012 (276) ELT 9 (Guj.) has held that refund cannot be denied only on the ground that it was the deemed export and not a physical export. He would also submit that the decision of Hon ble High Court in the case of Amitex Silk Mills Pvt. Ltd. - 2006 (194) ELT 344 and it has been upheld by the Apex Court as reported at 2010 (254) ELT A98 (SC). 4. Ld. Departmental Representative on the other hand would submit that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal of the assessee holding that assessee is eligible to clear goods to Domestic Tariff Area by taking 50% of the deemed exports value as their eligibility. It is noticed that this judgment of the Tribunal has attained finality in the hands of Apex Court. Since the issue is covered by the judgment of Hon ble High Court of Gujarat in the case of Gandhi Fibers and as also in the case of NBM Industries and Amitex Silk Mills Pvt. Ltd., we find that the impugned order is incorrect. 10. Reliance placed by the Ld. Departmental Representative on the judgment of the Tribunal in the case of Jumbo Bags Ltd. and the judgment of Hon ble High Court of Madras in the case of BAP Industries Ltd. will not carry the case any further, as the Jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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