2017 (5) TMI 1340

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....on. For the respondent ORDER Per: S. S. Garg The present appeal is filed by Revenue directed against the impugned order dated 20.11.2014 passed by the Commissioner (A) wherein the Commissioner (A) has allowed the appeal of the assessee. 2. Briefly the facts of the case are that the assessee is a manufacturer of pre-insulated ducting system falling under Chapter Heading 8415 9000 of Sch....

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....for Rs. 91,36,725/- shown as export value and the goods cleared to EOU/SEZ cannot be considered as physical export. Aggrieved by the Order-in-Original, assessee filed appeal before the Commissioner (A) on the basis of the Circular No.29/2006-Cus. dated 27.12.2006 issued by the Department wherein it is provided that the supplies from DTA to SEZ unit or to SEZ Developers for their authorized operati....

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....pugned order and submitted that the Commissioner (A) while allowing the appeal of the assessee has relied upon the decision of the Tribunal which has been affirmed by the Supreme Court and therefore this issue is no more res integra and has been settled in favour of the assessee. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the Comm....

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....dgment of Hon'ble High Court of Madras in which distinction is made out between physical exports. However, this judgment was considered by Hon'ble High Court of Gujarat in the matter of NBM Industries: 2012 (276) ELT 9 (Guj.), which relying on the judgment of Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Vs. CCE, Mumbai reported in 2007 (211) ELT 353 (SC) has held that refund coul....