2002 (5) TMI 631

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....P. Singh, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - M/s. Priya Blue Industries and M/s. Kumar Steel (India) have filed appeals against rejection of their refund claims. 2. The appellants in these two appeals imported old vessels for breaking. They filed Bill of Entry in respect of the ships imported for breaking and paid duties and also filed refund claims in ....

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....is Tribunal held as under : "4. We have considered the submissions of both the sides. It is not in dispute that the benefit of Notification No. 11/97 was not claimed by the appellants at the time of filing of Bill of Entry. The assessment ordered by the Department on the Bill of Entry has also not been challenged by them. In view of the Tribunal's decision in the cases of Khemka Travels an....