2011 (3) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....S. Ravishankar, Advocate, for the Respondent. [Judgment per : N. Kumar, J.]. - This appeal is by the revenue challenging the order passed by the Tribunal [2009 (240) E.L.T. 51 (Tribunal)] which held that Notification No. 22/2003 applies to the facts of this case and therefore the assessee is entitled to the refund of the duty paid under protest. 2. The assessee is M/s. Solectron Cen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the capital goods because they had initially availed the Cenvat credit and under protest, the assessee paid the duty and later claimed for refund of the same. The Original Authority rejected the refund claim on the ground that Notification No. 22/2003 cannot be availed in respect of the imported goods and that CT-3 procedure can be adopted only for goods, which are directly received from the fac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be refunded on the ground that the assessee is not a manufacturer of the capital goods which have been imported in view of the fact that it does not satisfy the conditions imposed in the notification and as such, the order passed by the original authority is in accordance with law and the Tribunal has committed an error in not affirming the said order. 4. Per contra, the learned Counsel fo....