ORDER 1. Delay condoned. 2. The Appellate Tribunal has answered the issue relying on the decision in Punj LIoyd Ltd. Vs. Commissioner of Customs, New Delhi,2016 340 ELT 267. That decision in turn relies on the decision in Gujarat Ambuja Exports Ltd. Vs. Union of India , (2013) 288 ELT 49 (Guj). The decision in Gujarat Ambuja Exports Ltd. (Supra) has been confirmed by this Court vide order dated 15.02.2013 in SLP (C) CC No. 3741 of 2013. 3. Hence, we decline to interfere with the judgment and order passed by the CESTAT. 4. The Civil Appeal is dismissed accordingly. 5. Pending applications, if any, stand disposed of.