2007 (10) TMI 535

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....led against by the Revenue before Commissioner (Appeals), who set aside the same and allowed the Revenue's appeal. Hence the present appeal. 3. For better appreciation of facts, I reproduce para 5 & 6 of the Commissioner (Appeals) order. "I find that the Respondent's unit is located in Kandla Special Economic Zone and they had cleared re-cycled agglomerates manufactured from plastic waste and scrap. Refund claim filed under Section 27(l)(b) was on the ground that they paid CVD as the exemption under Notification No. 6/2000-CE was not available due to the ITC policy provisions issued under ITC Notification No. 22(RE-2000)97/02 dated 25-8-2000 which excluded plastics agglomerates falling under Chapter 3915, irrespective of this raw....

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....an appeal against the assessment order. Further, it is very clear that if ITC Notification was withdrawn by Notice No. 32(RE-2000) dated 3-11-2000 it would eligible for exemption only after the goods are reclassified under CETA for claiming CVD exemption and only after that date and therefore the contention of the Respondent that CVD was not payable for the intervening period is not tenable. It is obvious that once the notification is withdrawn i.e. on 3-11-2000 as stated by the Respondent, the benefit would be applicable from date only and not retrospectively i.e. the date from which they paid duty i.e. from 25-8-2000 when the ITC Notification was in force. I, therefore, see ample merit in the contention of the Department in its appeal. ....