9911796707
TMI Blog2020 (3) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no restriction to pay duty by utilisation of duty paid script. Therefore, the Public Notice dated 18.04.2013 is no application for rejection of refund claim of SAD paid by utilisation of duty paid script. The argument of Learned AR relying in the case of M.F. RINGS BEARING RACES LTD., R.N. GUPTA CO. LTD., UMA SHANKAR KHANDELWAL CO., KUNJ FORGINGS VERSUS COMMISSIONER OF CUSTOMS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Ankit Totuka, Advocate for the appellant Shri Y. Singh, Authorised Representative for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein refund of SAD was rejected on the ground that the duty has been paid by the appellant by utilising duty paid script. 2. Brief facts of the case are that the appellant is importer and trader. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have no value in law as held by Delhi High Court in the case of Allen Diesel India Pvt. Limited vs. Union of India -2016 (334) ELT 624 (Del.). Therefore, refund claim be sanctioned. 4. On the other hand, learned Authorised Representative appearing for the Revenue submits that relying on the decision in the case of Allen Diesel India Pvt. Limited (supra), the Hon ble Delhi High Court has all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the said orders are hereby set aside. Since the petitioner has fulfilled the conditions set out in Notification No. 102/2007-Customs for availing of the refund, the Department is directed to issue orders granting refund to the petitioner, as prayed for by it in its four refund applications dated 8th October, 2013, 22nd November, 2013, 16th December, 2013 and 21st December, 2014 not later than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) wherein the Hon ble High Court held that although the order has been stayed by the higher forum will not loose its legality unless and until the order is set aside. Therefore, I hold that the appellant is entitled for refund of the SAD paid by utilisation of duty paid script. 8. In these terms, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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