AI Structured Summary
Not yet generated for this judgment
Judgment
S.K. Mohanty, Member (J)
This appeal is directed against the impugned order dated 15.02.2022 passed by the learned Commissioner of Customs (Appeals), New Delhi. Vide the said order, it has been held that the refund claim filed by the appellant is premature inasmuch as operation of the judgment delivered by the Hon’ble Gujarat High Court in the case of M/s Maxim Tubes Co. Pvt Ltd., as claimed by the appellant in support of the refund claim, has been stayed by the Hon’ble Supreme Court. The refund claim filed by the appellant was rejected by the original authority on the ground that Notification No. 18/2015-Cus., dated 01.04.2015 (as amended by Notification No. 79/2017-Cus., dated 13.10.2017) prescribing the pre-import condition for exemption from IGST for imports under Advance Authorisation scheme had not been fulfilled by the appellant.
Heard both sides.
Learned Advocate appearing for the appellant prayed for withdrawing the appeal in view of the Judgment dated 28.04.2023 delivered by the Hon’ble Supreme Court in the case of Union of India vs. Cosmo Films Limited [Civil Appeal No. 290 of 2023]. The prayer made by the appellant is considered and accordingly, the appeal is dismissed as withdrawn.