TMI Blog2012 (9) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... s are taken up for final disposal at this stage. 2. Facts as arising in Special Civil Application No. 5057 of 2012 may be noticed since essential facts are common in all petitions : 2.1 Petitioner is a company registered under the Companies Act and is engaged in import of timber. Petitioner imported different consignments of timber in the financial years 2007 08 and 2008 09. The petitioner paid the basic customs duty as also the special additional duties on such imported goods. Case of the petitioner is that such additional duty was to be refunded on the petitioner producing proof of payment of Sales Tax or Value Added Tax upon sale of such goods in the local market. Case of the petitioner also is that having so paid the Sales Tax/VAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail benefit under exemption notification No. 102/2007 Customs, dated 14-9-2007? [c] Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law, by not considering the issue of interpretation of exemption notification by applying ratio laid down by the Apex Court in the case of Novopan India Ltd. v. CCE Cus; Hyderabad reported in 1994 (73) E.L.T. 769 (S.C.)? [d] Whether the impugned order of the Tribunal, which is passed without referring to and giving its finding on all submissions and precedents pointed out by learned Departmental Representative at the time of hearing of the appeal, can be said to be passed in accordance with law? 2.2 Such judgment of this Court has been chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court dated 7-7-2011 passed in Tax Appeal No. 86 of 2011 and connected appeals. It is also the case of the petitioner that the Customs Department, at one stage, called upon the petitioner to furnish bank guarantee of 100% of the refund claimed in view of the interim arrangement made by the Supreme Court in its order dated 24-11-2011. The petitioner, accordingly, also furnished such bank guarantee. However, subsequently such bank guarantee was returned. 2.5 We may also notice that similar facts arise in Special Civil Applications No. 5058/2012 and 6465/2012 except that in Special Civil Application No. 6465/2012, no bank guarantee was furnished by the petitioner perhaps because there was no such demand by the Department. 3. In all ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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