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TMI Blog2018 (8) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... olved in the present case is that whether the appellant is entitled for refund of SAD paid by availing exemption notification 102/2007-CUS dated 14.09.2009 in the case where the SAD was debited in the DPEB pass book not paid in cash. 2. Shri Manish Jain, Ld. Counsel appearing on behalf of the appellant submits that the issue is squarely covered by the judgement of the Delhi High Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the case of Milton Laminates Ltd. v/s Commissioner of Customs, Kandla 2006 (206) E.L.T. 797 (Tri.-Del.). 4. I have carefully considered the submission made by both side and perused the records. I find that the Hon'ble Delhi High Court dealt with the very identical issue in the case of Allen Diesels India Pvt. Ltd. (supra) which held that under notification 102/2007- Cus. even if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgement cited by the Ld. AR, I find that this single Member bench judgement of this tribunal has not considered the Delhi High Court judgement. Therefore, the same stand distinguished. Regarding the submission that under DEPB duty was exempted under notification 34/97 - Cus, I find that this issue was very much dealt by the Hon'ble Delhi High Court, despite knowing that duty was exempted by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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