9911796707
TMI Blog2021 (10) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... uty i.e., on which some export duty has to be paid at the time of export, will be covered under the restriction imposed under section 54(3) from availment of refund of accumulated ITC. Goods, which are not subject to any export duty and in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was adjourned from time to time at the request made on behalf of the respondents. However, today, Ms. Suzette Pereira, the learned Standing Counsel for the respondents states that there is a subsequent development in the context of clarification dated 20.09.2021 and based upon the same, she has written instructions to consent to this Petition being allowed. 3. Ms. Pereira has placed on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s where the goods are actually leviable to export duty and suffering export duty at the time of export. Therefore, goods in respect of which either NIL rate is specified in Second Schedule to the Customs Tariff Act, 1975 or which are fully exempted from payment of export duty by virtue of any customs notification or which are not covered under Second Schedule to the Customs Tariff Act, 1975, canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpose of availment of refund of accumulated ITC. 5. The learned Counsel for the parties submit that the aforesaid clarification settles the issues raised in this Petition in favour of the petitioner herein. Accordingly, we quash and set aside the order-in-original dated 16.03.2020 and the order in Appeal dated 27.11.2020 and direct the respondents to process the case of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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