2019 (12) TMI 132

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.... None for the Respondent ORDER RACHNA GUPTA 1. None is present for the respondent. Present is an appeal filed by the Department in furtherance of Review order bearing no. C. No. VIII/ICD/TKD/Rev/Imp/OIA/251/2019 dated September 2019. 2. Learned DR appearing for the Department, appellant has submitted that the impugned issue is no more res integra as stands decided already in favour of ....

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....o. 1218/2015 dated 13.11.2015. However, Commissioner (A) vide order in appeal no. 534/2019 dated 18.9.2019 had allowed the said refund. Department being aggrieved that the aforementioned review order was passed consequent whereto the impugned appeal before this Tribunal. 4. I have heard learned DR for the Department. It is submitted that the refund on SAD in lieu of exemption provided by virtue....

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....he year 2007 vide notification no. 102/2007 extended an exemption to said SAD. Vide this notification the goods falling within first schedule to Customs Tariff Act 1975 stands exempted from whole of the additional duty of the customs leviable thereon when imported in India for subsequent sale. Two conditions are prescribed in the notification itself for availing the said exemption. Though this not....

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...., but I am of the opinion that in the said case the import into India was prior the notification no. 93/2008 dated 1.8.2008. Subsequent to the said notification this issue has been discussed by the Hon'ble High Court of Mumbai in the case of Purab Textiles (supra) wherein it was held that decision of Delhi High Court in Sony India (Supra) case is not applicable for the reason that the import of go....