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TMI Blog2016 (3) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : None ORDER PER: M.V. RAVINDRAN This appeal filed by Revenue is against the order-in-appeal No. 91/2004 (JNCH) dated 29.10.2004. 2. None appeared for the respondent despite notice. 3. Since the matter is of 2005, we take up the appeal for disposal in the absence of any representation from the respondent. Heard learned D.R. and perused the records. 4. On perusal of the records, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e "grounds of appeal". The contention of Revenue in this appeal against the impugned order is only on the ground that the first appellate authority has not considered the issue of unjust enrichment though the imported goods were used for the manufacturing of fertilizers. It is his submission that though the fertilizers are cleared on the basis of price fixed by the Central Govt, there is a questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 catalysts charges and claimed the benefit of Notification 66/94-Cus; they are eligible for the benefit of the said Notification; paid the differential customs duty "under protest" on being told by the customs authorities and filed the refund claim. The said refund claim was allowed by the adjudicating authority as well as the first appellate authority. We find that the first appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e by the Central Government indirectly the tax payer of the country. I find merit in the importers submission that the department had in the first place denied the duty exemption despite the exemption certificate issued by the Central Government while the same duty exemption was allowed to identical goods imported earlier on the same duty exemption certificate. I therefore agree with the importer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gime and the subsidy for the production cost is borne by the Central Govt., all stake holders are aware exemption was granted to such kind of import of fertilizers. At this juncture we hold that the findings recorded by the first appellate authority are sustainable and correct proposition in law. It is also noticed that the certificate produced by the respondent of a Chartered Engineer indicating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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