TaxTMI 
TaxTMI 
2014 (2) TMI 830
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....ndira Sisupal, AC (DR) For the Respondent : Shri V.Pramila, Advocate JUDGEMENT Per Mathew John: 1. Ten appeals filed by Revenue against the same respondent are being considered in this proceeding because all these appeals involve same issue. Further, it was noticed at the stage of hearing the stay petitions that the issue in dispute has already been decided in two orders of the Tribunal, one ....
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....o.102/07-Cus and the refund claims disputed in these appeal were filed as per the provisions of this notification. The adjudicating authority denied the refund claims in respect of certain items which were exempted from payment of SAD vide notification 201/10-cus. dt. 27.10.2010 (Sl.No.1). Though SAD was exempted under the said notification, the respondent paid SAD on such goods and sought refund ....
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....rder, Revenue has filed appeals along with stay applications. 4. From the grounds of appeal, it is seen that the two grounds taken are that once any goods are exempt from any type of customs duty, importer has no option to pay such customs duty thereon. The second issue taken is that granting of refund in such cases where respondent has paid duty involves reassessment of Bill of Entry without cha....
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....tion 25 of the Customs Act which implies that decisions given by the court on this issue continues to be in force in the matter of exemptions issued under section 25 of the Customs Act, 1962. 5. On the second issue, the ruling given in the order dt. 23.9.2013 is that in the case of goods, for which there is no exemption from SAD, when refund is being granted under notification No.102/07 dt. 14-09....