2012 (1) TMI 129

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..... , dated 1-4-2003 with effect from 17-11-2004. This position should be effective from the date when said clause has been introduced. The matter before me relates to import made after 17-11-2005 - Decided in favour of assessee. - E/11/2010-SM(BR) - Final Order No. 105/2012-SM(BR)(PB) - Dated:- 30-1-2012 - Shri Mathew John, J. Shri S. Vyas, Advocate, for the Appellant. Shri Bharat Bhushan, .....

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..... 4-Cus., dated 17-11-2004 specifically incorporating condition 7 in the Notification which reads as under :- 7. that the importer shall be entitled to drawback or Cenvat credit of additional duty leviable under Section 3 of the said Customs Tariff Act against the amount debited in the said certificate. 3. The Counsel points out that this position has been clarified by the Ministry vide Circul .....

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