TMI Blog2018 (5) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Order has been given on 13.6.2008 and therefore the benefit of N/N. 77/08 dated 13.6.2008 shall apply to the exports made by the appellant and hence they are rightly entitled for the refund of export duties wrongly paid by them - the goods exported on 13.6.2008 would be eligible for the exemption under N/N. 77/2008-Cus. Failure of the respondent to challenge the assessment of the shipping bills - Held that: - the said ground regarding failure to challenge the assessment of shipping bill has been raised for the first time before Tribunal. It is settled law that Revenue cannot raise fresh grounds at the second appellate stage. Appeal dismissed - decided against Revenue. - Appeal No. C/1000/2009 - ORDER NO. A/86421/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Let Export Order was given on 13.6.2008 the the exemption would be available Ld. AR argued that in these circumstances the benefit of notification cannot be extended to these export. He further argued that the shipping bills were finally assessed and in view of decision of Hon ble Apex Court in the case of Collector of Central Excise, Kanpur Vs. Flocks India 2000 (20) ELT 285 (SC) M/s. Priya Blue Inds. Vs. Commissioner of Customs (Preventive) 2004 (172) ELT 145 (SC) no refund can be granted the respondent had not been challenged this aspect. 3. Ld. Counsel for the respondent pointed out that the notification would be effective from the 00 hrs., on the date on which they are notified. The goods were thus exempted by virtue of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icability of Notification No. 77/08 which is dated 13.6.2008 there is no doubt or dispute about the fact that Notification takes effect from the midnight of 12th and 13th June 2008. In the instant case, the Let Export Order has been given on 13.6.2008 and therefore the benefit of notification No. 77/08 dated 13.6.2008 shall apply to the exports made by the appellant and hence they are rightly entitled for the refund of export duties wrongly paid by them and we hold accordingly . In view of the above, we hold that the goods exported on 13.6.2008 would be eligible for the exemption under Notification No.77/2008-Cus. 5. The second issue relates to failure of the respondent to challenge the assessment of the shipping bills and consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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