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TMI Blog2017 (9) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... bhan The present appeal has been filed by Revenue against Order-in-Appeal No.CC(A) Cus/D-II/ICD/1009 to 1016/2015 dated 11.09.2015. The brief facts of the case are that the respondent filed 8 refund claims pertaining to bills of entry filed for agricultural sprayers falling under CTH 84249000. At the time of filing original bill of entry, they failed to claim the benefit of notification No.12/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported at 2000(120) ELT 285 (SC) and M/s Priya Blue Industries Ltd Vs Commissioner, reported at 2004(172) ELT 145 (SC). 4. We have perused the record of the case. We have also gone through the Apex Court decisions cited by the ld DR. The refund was allowed by the Commissioner (Appeals) on the basis of the Hon'ble High Court of Delhi judgment in the case of M/s Aman Medical Products (P) Ltd Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent claiming the benefit of the notification. Accordingly, there was no lis at the time of the original bill of entry. Under said circumstances, we are of the view that it will be appropriate to follow the decision of the Hon'ble High Court as has been done by the Commissioner (Appeals). 7. In view of the above, we find no reason to interfere with the impugned order. It is sustained and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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