TMI Blog2017 (1) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... al rate of duty extended - The appellant is entitled to file a refund claim which may be processed and sanctioned subject to verification of documentary evidence to be submitted by the appellant that incidence of duty has not been passed on - appeal allowed - decided in favor of appellant. - C/MISC/40366/2015 And C/40973/2015 - 41100/2016 - Dated:- 4-7-2016 - Shri P.K. Choudhary, Judicial Member And Shri C.J. Mathew, Technical Member For the Appellant - Shri R. Subrarnamyan, AC (AR) For the Respondent - Shri R. Srinivasan, Adv. Per: C J Mathew: Revenue is in appeal against order-in-appeal no. 151/2015 dated 30 th January 2015 of Commissioner or Customs (Appeals-II), Chennai who has directed the lower authority to reca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Priya Blue Industries Ltd v. Commissioner of Customs (Preventive) [2004 (172) ELT 145 (SC)] , the importer filed an appeal before Commissioner (Appeals) who set aside the order of assessment and remanded the matter back to the original authority for verification of the 'certificate of origin' and to grant refund of excess duty collected, if otherwise eligible. Alternatively, the assessing group was directed by the first appellate authority to issue a proper speaking order in the event of being found to be ineligible. The original authority rejected the claim for re-assessment and denied the benefit of concessional rate of duty. The original authority also noted that the appeal before the first appellate authority had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the relevant documents entitling the importer for concessional rate of duty or that the original authority had not acknowledged the existence of these documents. In these circumstances, grant of stay, as requested by Revenue, would amount to rejection of the validity of grounds espoused by the first appellate authority without a proper consideration of the arguments that would decide the dispute. Since the impugned order has directed a reassessment, revenue also is not in jeopardy. Accordingly, the application for stay is dismissed. 5. Learned Authorised Representative submitted that disposal of stay application and disposal of the issue on merits may be considered separately. Learned Counsel for the appellant has drawn our a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or valuation. No allegation has been leveled that the goods were not of Korean origin. There are also no evidences on record that the mere claiming of exemption under Free Trade Agreement would invariably be visited with some level of detailed examination. Accordingly, we conclude that there is no reason to believe that claiming of the concessional rate under Free Trade Agreement would alter the parameters of examination in risk management system . Accordingly, we do not find any merit in the contention of Revenue that the benefit of exemption notification should be denied merely because the goods were not subject to examination at the time of clearance. 5. Learned Counsel for the appellant has furnished the decision of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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