2020 (3) TMI 649

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....i Ankit Totuka, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein refund of SAD was rejected on the ground that the duty has been paid by the appellant by utilising duty paid script. 2. Brief facts of the case are that the appellant is importer and trader. The appel....

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....lue in law as held by Delhi High Court in the case of Allen Diesel India Pvt. Limited vs. Union of India -2016 (334) ELT 624 (Del.). Therefore, refund claim be sanctioned. 4. On the other hand, learned Authorised Representative appearing for the Revenue submits that relying on the decision in the case of Allen Diesel India Pvt. Limited (supra), the Hon'ble Delhi High Court has allowed the benef....

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....ders are hereby set aside. Since the petitioner has fulfilled the conditions set out in Notification No. 102/2007-Customs for availing of the refund, the Department is directed to issue orders granting refund to the petitioner, as prayed for by it in its four refund applications dated 8th October, 2013, 22nd November, 2013, 16th December, 2013 and 21st December, 2014 not later than four weeks from....