2019 (2) TMI 1365

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....lant Shri Shiv Pratap Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant imported shipments of complete build up units i.e. Washing Machine, Refrigerator, Microwave Oven, LED TV, Air Conditioner etc. from M/s Samsung Electronics Korea. The said import was exempted under PTA Notification No.152/2009 subject to the producti....

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....lared by the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. 2004 (172) E.L.T. 145 (SC) refund cannot be directly filed by the assessee. Secondly, the said refund claim was rejected on the ground that the certificate issued subsequent to clearance cannot be held to be available at the time of clearance of the goods and thus the condition of the Notification stands violated. Accordi....

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....61) E.L.T. 505 (All.) rejected the appeal filed by the Revenue laying down that certificate of origin issued subsequently with retrospective effect would cover the shipment of the goods imported prior to the issuance of the certificate. By drawing our attention to the issues involved in the appeal before the Hon'ble Allahabad High Court learned advocate submits that the said issue stands decided b....

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....present case there was no 'lis' between the parties as the appellant never claimed the benefit of the Notification, the ratio of law declared by the Hon'ble Delhi High Court in the above two decisions would be applicable. 5. After hearing learned A.R. appearing for the Revenue, we find that the first issue stands covered by the Hon'ble High Court decision in the same assessee's case referred supr....