2014 (10) TMI 123

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..... ave been filed by the Revenue against the orders passed by the first appellate authority under which the orders passed by the adjudicating authorities have been upheld. Adjudicating authorities in the adjudicating proceedings observed that all the respondents have fulfilled the conditions of Notification No. 102/2007-Cus dated 14.09.2007 and accordingly sanctioned refunds of 4% Additional Customs .....

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..... rity and adjudicating authority should be set-aside. 3. All the appellants filed cross-objections in favour of the OIA passed by the first appellate authority. Shri Vipul Khandar (Chartered Accountant) appearing on behalf of the respondents argued that all the refund claims were filed before 30.06.2013 and all the conditions specified under Notification No. 102/2007-Cus dated 14.09.2007 have been .....

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..... ed by the adjudicating authorities after 30.09.2013. It is also seen that there is no condition under Notification No. 102/2007-Cus that SAD duty should be initially paid through cash. It has been correctly agitated by the respondents in the cross objections that a right given under an exemption notification cannot be taken away by the issue of Departmental Circulars. In view of the above observat .....

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