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TMI Blog2017 (9) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... ant does not claim the benefit under a particular notification at initial stage, he is not debarred, prohibited or estopped from claiming such benefit at a later stage - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... etween the Democratic Socialist Republic or Sri Lanka and the republic of India) Rules, 2000. She prayed that the impugned order may be set aside and the appeal allowed with consequential relief. She relied on the following decisions in support of her contentions:- 1. CIPLA Ltd. Vs. CC, Chennai 2007 (218) ELT 547 (Tri.-Chen.) 2. Share Medical Care Vs. UOI 2007 (209) ELT 321 (S.C). 3. The Ld. AR, Shri B. Balamurugan, AC, appearing on behalf of Revenue submitted that the appellant importer did not claim any benefit of notification at the time of assessment. To extend the benefit to the importer, the Certificate of Origin and other documents have to be verified and examination of the imported goods to be done. After payment of duty and clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have claimed the benefit of the notification at the time of filing of classification lists and not at a subsequent stage. The Court then stated; "There can be no doubt that the authorities functioning under the Act must, as are in duty bound, protect the interest of the Revenue by levying and collecting the duty in accordance with law - no less and also no more. It is no part of their duty to deprive an assessee of the benefit available to him in law with a view to augment the quantum of duty for the benefit of the Revenue. They must act reasonably and fairly". ( emphasis supplied ) 5. Following the judgment of the Apex Court in the case ofShare Medical Care (supra), the impugned order is set aside and the appeal is allowed with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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