2015 (3) TMI 162

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..... ng these previous orders - Decided against Revenue.
SHRI P.K. DAS AND SHRI R. PERIASAMI, JJ. For the Appellant : Shri M. Rammohan Rao, DC (AR) For the Respondent : Ms. V. Pramila, Adv. JUDGEMENT Per: P.K. Das, Common issue involved in these appeals and therefore both are taken up together for disposal. 2. After hearing both the sides, we find that the appeals may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay petitions, we take up the appeals for hearing. 3. Revenue filed these appeals against the order of the Commissioner (Appeals), wherein the adjudication order was modified in so far as the rejection of that portion of refund claim pertaining to the refund of SAD for the goods which wer .....

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..... he Delhi High Court held in the case of Aman Medicals Products Ltd. Vs. CC 2010 (250) E.L.T. 30 (Del.) that provisions under Section 27 of the Customs Act, 1962 for refund can be made use of for claiming duty erroneously paid without challenging the original assessment. 8. In this case, the refund is not claimed under section 27 of the Customs Act. The appellant is not requesting for change of the assessment made at the time of importation. For grant of refund of SAD as per notification 102/07-Cus re-assessment of Bills of Entries are not prescribed under the notification. In such a situation the argument of Revenue based on the decision of the Apex Court in the case of Priya Blue Industries (Supra) is totally misplaced. 9. The only iss .....

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..... xempted product. 11. Against the back ground of such decisions of Courts and Tribunal, on 13-05-2005, the Legislature introduced the sub-section (1A) in section 5A of Central Excise Act, 1944 as already reproduced above. But no such explanation has been inserted in section 25 of Customs Act, 1962. Further in the case of SAD, payment at the time of importation and claiming refund at a later point of time can cause financial disadvantage to the importer and no such consequence to Revenue. 12. Therefore we find that the appeals filed by the Revenue on the above grounds are not maintainable. 13. Before disposing of the matter finally, we note that in some cases, the adjudicating authority raised marginal issues like original documents wer .....

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