TMI Blog2014 (11) TMI 1215X X X X Extracts X X X X X X X X Extracts X X X X ..... tially paid through cash. It has been correctly agitated by the respondents in the cross objections that a right given under an exemption notification can not be taken away by the issue of Departmental Circulars. There is no reason to deviate from such a view already taken - appeal dismissed - decided against Revenue. - Appeal Nos. C/13149-13150, 13196-13198/2014 (Application Nos. C/Stay/1567 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also filed cross objections against the same order and all these are listed for final disposal only on the submission made by the appellant that the issue is covered by Final Order No. A/11541-11552/2014, Dt. 20.08.2014 of this bench in the respondents own case and produces a copy of the said order. 6. Ld. D.R., tries to distinguish the said order on the factual position and draws our attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 30.09.2013. In Para 7.6 of the orders dated 20.01.2014 passed by the first appellate authority it is factually stated that the re-credits were given well before 30.09.2013. It has not been brought on record by the Revenue that re-credit was allowed by the adjudicating authorities after 30.09.2013. It is also seen that there is no condition under Notification No. 102/2007-Cus that SAD duty should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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