SINGHANIA CHEMICALS Vs. C.C.

JUDGEMENT

(1.) THESE appeals arise out of common order and, therefore, both are being taken up together for disposal.

(2.) THE relevant facts of the case, in brief, are that the appellants filed refund claim of Rs. 5,47,146/ - of Additional Customs duty in pursuance of Customs dated 14.9.2007. It has been alleged that the appellants had failed to fulfill the condition No. (b) of para 2 of the said notification. The original authority sanctioned the refund claim. Revenue filed appeal before the Commissioner (Appeals) whereby order of the Adjudication authority was set aside. Hence, the appellants filed these appeals.

(3.) LEARNED D.R. reiterates the findings of the Commissioner (Appeals). He submits that it is well settled that the conditions of the exemption notification are required to be fulfilled. He further submits that the notification requires that the words "no credit of additional duty of customs levied under Sub -section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible," should be mentioned in the invoice. It is contended that, if the conditions of notification were violated, they are not eligible for the refund.