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TMI Blog2015 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... ant argued that appellant cleared certain goods for export to Nepal on payment of duty under Notification No. 20/2004-CE (N.T) Dated 06/09/2004. Appellant after payment of duty filed a refund claim on the ground that he was entitled to export the goods as per the provisions of Notification No. 45/2001-CE (N.T.) Dated 26/06/2001. Learned Advocated relied upon the Case Law of CCE Ludhiana Vs. Vardhman Spinning and General Mills [2008 (229) E.L.T. 99 (Tri.-Del.)]. It was his case that when two alternative benefits under different notifications are admissible then appellant can opt for any one of these notification as held by Apex Court in the case of Shri Medical Care Vs. UOI [2007 (209) E.L.T. 321 (Tri-SC], and relied upon by CESTAT Delhi in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als in four categories. According to the appellant, it falls under para No.-3 of the table of notification. (5) The appellant, however, along with several other hospitals, had applied for the benefit of exemption notification not under para 3 but para 2 of the table. The benefit of exemption was granted. Since the Society was also entitled to exemption under para 3 of the table, an application was made to DGHS highlighting the fact that the appellant is non-profit organization and had been permitted to import medical equipment by DGHS by certification. It has been registered as an institution to receive donations in foreign exchange and since the area of operations of the main hospital at Ghanapur and the Rural Health Hospital are in Rura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ategory 3 was untenable. Accordingly, all petitions were dismissed. 4.1 Hon'ble Apex Court while giving opinion on the issue made following observations in para-20:- (20) In our opinion, the decision in Mediwell Hospital would not take away the right of the appellant to claim benefit under para-3 of the Table of exemption notification. If the appellant is not entitled to exemption under para-2, it cannot make grievance against denial of exemption. But if it is otherwise entitled to such benefit under para-3, it cannot be denied either. The contention of the authorities, therefore, has no force and must be rejected. 5. In the above Case Law the opinion of Apex Court was that appellant in that case cannot be denied the benefit under para- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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