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TMI Blog2015 (12) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... inable in the light of the fact that the issue involved is covered in its favour by CESTAT in the case of CC (Prev.), Patna Vs. Katyal Metal Agencies [2014 (306) E. L. T. 335 (Tri. - Kol.)] 2. The issue involved in all these appeals is the same. The appellant filed Bills of Entry for the clearance of 100% polyester knitted fabrics falling under CTH 6005 9000. The appellant availed of the benefit of Notification No. 20/2006-Cus, dated 01.03.2006 which fully exempted Special Additional Duty on all goods specified in the 1st Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957. The impugned goods were removed from the said 1st Schedule vide Finance Act, 2011. As a consequence, the benefit of exemption under Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the contentions of both sides. The appellant had claimed exemption from Special Additional Duty under Notification No. 20 /2006-Cus in respect of the impugned goods in terms of entry No. 50 in the table appended to Notification No.20/2006-Cus. The said entry is reproduced below:- 50. Any Chapter All goods specified in the First Schedule to the Additional Duty of Excise (Goods Special Importance) Act, 1957 (58 of 1957) Nil It is, thus, evident from the above entry (No.50) that once the impugned goods were removed from the said 1st Schedule vide Finance Act, 2011, the benefit of exemption Notification No.20/2006-Cus no longer remained available to the appellant in respect of the impugned goods. The appellant has not disputed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to refund of the CVD he had paid. The relevant portion of the Commissioner (Appeals) Order is reproduced hereunder:- "On my observation of the facts of the case, I have come to the conclusion that the element of CVD is a fax in lieu of Sales Tax/VAT and that once the Importer fulfils the obligation of paying both the CVD and the Sales Tax/VAT, then he is entitled to refund of the CVD he had paid, Now in this peculiar circumstance the fact remains that there is no Sales Tax on the Item (subject goods) imported as the same has come under the list of exempted List of Commodities, inserted vide Notification No. F.3(77)Fin.(T&E) 2005-06/1424-1433 Kha, dated 14-3-2006 w.e.f. 14th March, 2006 of the First Schedule to Delhi VAT (Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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