TMI Blog2015 (12) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... s further extended up to 30-9-2013. In Para 7.6 of the orders dated 20-1-2014 passed by the first appellate authority it is factually stated that the re-credits were given well before 30-9-2013. It has not been brought on record by the Revenue that re-credit was allowed by the adjudicating authorities after 30-9-2013. It is also seen that there is no condition under Notification No. 102/2007-Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late 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 14-9-2007 and accordingly sanctioned refunds of 4% Additional Customs Duty by way of credit notes in the respective License/Scrip of the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All the appellants filed cross-objections in favour of the O-I-A 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 30-6-2013 and all the conditions specified under Notification No. 102/2007-Cus., dated 14-9-2007 have been fulfilled. That instructions issued by way of circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 observations orders passed by the first appellate authority are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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