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TMI Blog2011 (9) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... otification takes effect from the midnight of 12th and 13th June 2008 - In the instant case, the Let Export Order has been given on 13.6.2008 and therefore the benefit of Notification 77/08 dated 13.6.2008 shall apply to the exports made by the appellant and hence they are rightly entitled for the refund of export duties wrongly paid by them - Decided against the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ification 77/08 dated 13.6.2008, the export duty on the said goods was withdrawn and the exporter filed refund claims on the said exports. The exporter also filed appeal against the order of assessment under the above seven shipping bills with the Commissioner (Appeals), Mumbai Zone I and the Commissioner vide Order-in-Appeal no. 354-360/08 dated 31.12.08 rejected the appeals on the ground that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nil, the exporter is not liable to payment of any export duty and therefore they are rightly entitled to the refund of the export duty wrongly paid. The department is in appeal against this order on the ground that there are two orders in appeal contrary to each other and the exporter has not challenged the assessment of export duty and therefore in terms of the apex court judgement in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) at the relevant time who rejected their appeal and they are before us against the said order. Therefore, the ratio of the Priya Blue does not apply to the facts of the present appeals. As regards the applicability of Notification 77/08 which is dated 13.6.2008 there is no doubt or dispute about the fact that Notification takes effect from the midnight of 12th and 13th June 2008. In the in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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