TMI Blog2018 (7) TMI 2070X X X X Extracts X X X X X X X X Extracts X X X X ..... ded benefit of exemption notification which had hitherto prevailed to levies under the Integrated Goods and Service Tax (IGST). That levy did not exist at the time the amended customs notifications were issued i.e. 29.06.2017. Identical issue decided in the case of JINDAL DYECHEM INDUSTRIES (P) LTD. VERSUS UNION OF INDIA OTHERS [ 2017 (10) TMI 693 - DELHI HIGH COURT ] where it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner was unaware of an earlier order made by this Court. However, it observed that the bill of entry was not being assessed either on self assessment, provisional assessment or reassessment. Consequently, it required the respondents to obtain instructions. On 13.11.2017, the Court s attention was drawn to an earlier order made on 11.10.2017 in Jindal Dyechem Industries (P) Ltd. vs. Union of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction of GST Regime. The petitioner is the beneficiary of an advance license issued on 17.07.2017. At that point of time, the exemption notifications (issued on 29.06.2017) were not in existence. The exemption of IGST, was not in force, on that date; the customs notification (of 29.06.2017) was amended only on 13.10.2017. In these circumstances, this Court is of the opinion that since the benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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