TMI Blog2019 (4) TMI 1354X X X X Extracts X X X X X X X X Extracts X X X X ..... ider bearing the details of consignment note, cannot be expected to be complied with by the assessee as the condition was not prevailing at the time? - HELD THAT:- The issue arising in the present appeal is with regard to applicability of an exemption Notification. Thus, it is a clear case of rate of duty issue. Therefore, in terms of Sections 35G and 35L of the Central Excise act, 1944 which have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;s refund claim for ₹ 32.82 lakhs was allowed. This on the basis that the respondent is entitled to the benefit of Notification No.1/2009 ST dated 5th January, 2009. 2. The appellant Revenue has urged the following questions of law for our consideration : (i) Whether the Tribunal was right in holding that the condition of Notification No.1/2009 ST dated 05.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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