TMI Blog2015 (10) TMI 2260X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. - Customs Appeal No. 654 of 2009 - Final Order No.52577 / 2015 - Dated:- 5-8-2015 - Mr. R. K. Singh, Member (Technical) And Ms. Sulekha Beevi C.S. Member (Judicial) For the Respondent : Sh. Govind Dixit, DR ORDER Per: R. K. Singh: Appeal has been filed by the Revenue against order in appeal dated 31.07.2009 in terms of which the order-in-original granting refund of ₹ 50599/- was upheld and Revenues appeal was dismissed. The issue involved in this case is refund of additional duty of customs levied under sub-section of Section 5 of the Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus. dated 14.09.2007. The only ground on which Revenue has filed this appeal is that Condition No. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Cus. dated 14.09.2008, it has been, inter-alia, clarified in para 7.2 of Board s Circular N0. 6/2008-Cus. dated 28.04.2008 that a stamp on their invoice (to state that no CENVAT credit is admissible) should suffice for the purpose of para 2(b) of said Notification. On perusal of the relevant sale invoices issued by the respondent in this case and enclosed alongwith the departmental appeal, it is observed that the same bear the stamp No credit of the Special Additional Duty available . In this regard, the respondent explained that additional duty of Customs levied under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is also called as Special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgment in the case of State of Jharkhand vs. Ambay Cements 2004) (178) ELT 55 (SC) to advance the proposition that exemption notification needs to be strictly construed and to the judgment of Supreme Court in the case of Mihir Textiles Limited vs. Collector of Customs, Bombay 1997 (92) ELT 9 (SC) in which it was held that exemption benefit depending upon the satisfaction of certain conditions cannot be granted unless such conditions are fulfilled. We fully bow to the said binding decisions of the Supreme Court. Revenue also cited the judgment in the case of Astra Zeneca Pharma India Limited vs. Commr. of Cus. New Delhi 2013 (294) ELT 574 (Tri. Del.) in which it was stated inter-alia that importer of goods claiming refund has an obligatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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