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TMI Blog2016 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... /2013 dated 29.04.2013 by 30.06.2013, further extended upto September, 2013 - whether under the garb of circular issued by the CBEC, the benefit granted under the notification issued in terms of Section 25(1) of the Customs Act, 1962, can be modified or amended? - Held that: - the decision in the case of ALLEN DIESELS INDIA PVT. LTD., v. UNION OF INDIA AND ORS. [2016 (2) TMI 247 - DELHI HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2015 - - - Dated:- 15-9-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Murugappan For the Respondents : Mr.A.P.Srinivas ORDER Heard Mr.S.Murugappan, learned Counsel appearing for the petitioner and Mr.A.P.Srinivas, learned Standing Counsel appearing for the respondent. 2. The petitioner-Company has come forward with this Writ Petition, praying for a direction up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations, it was stated that since the DEPB scheme has already over, the petitioner is entitled for cash refund. 5. As those representations have not been considered and no orders have been passed for all these years, the petitioner filed this Writ Petition during November, 2015. Though notice was accepted by the respondents in November, 2015, and the matter was adjourned on more than six occasio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;), under section 3(5) of the Customs Tarrif Act, 1975, was exempted, if the goods imported were meant for subsequent sale. The Hon'ble Division Bench pointed out that the various Circulars issued by the 'CBEC', extending time or imposing additional restrictions for availing the exemptions cannot be legally sustained and ultra vires of the provisions of the Act and accordingly, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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