Benefit of exemption notification no. 102/2007 not deniable alleging imported goods were sawn and sold in DTA

Shyam Timber Pvt Ltd Vs C.C.-Kandla (CESTAT Ahmedbad) CESTAT Ahmedabad held that the benefit of exemption Notification No. 102/2007 cannot be denied merely because the imported goods were of logs whereas the same were sawn and sold in DTA. Facts- The appellants had filed refund claims of additional duty of customs which were sanctioned to the appellant vide various Orders-In-Original. Based on the information gathered that Appellant had claimed refund of 4% SAD that had been paid at time of import of timber incorrectly by submitting sale invoice of timber imported under some other Bill of Ent...