2007 (6) TMI 432

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.... issue has been decided in favour of the appellant by C.B.E.C. Circular No. 80/2002, dt. 29-11-2002 issued in File F.No. 467/20/2000- Cus. V. 1.2 Appeals Nos. C/934 to 936/2006 are arising out of a common order-in-appeal Nos. 51 to 62/2006, dt. 25-4-2006 and the basic issue is as to whether the bagging charges of fertilizers occurred after landing in port area and subjected to bagging should be included in the assessable value or not. This issue has been decided in favour of the appellant by the Tribunal in Feb. '07. 2. Heard both sides. 3. The relevant facts, in brief, in respect of Appeals Nos. C/633 to 636/2006 are as follows : (a)     The import of fertilizers took place during the period M....

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....Nov. '95 on the ground that the assessment has not been challenged. The Commissioner (Appeals) concurred with the findings and reasonings of the original authority. 5. Learned Advocate appearing for the appellant submits that though they have not challenged the assessment orders in respect of bills of entries covered in these 10 appeals, they have paid the duty under protest and they have claimed the refund; and they are eligible for refund in the light of judgment of the Tribunal in case of Madura Coats Pvt. Ltd. v. CC, Tuticorin, reported in 2007 (212) E.L.T. 332 (Tribunal) = 2007 (79) RLT 613 (CESTAT-Che.). 6. Learned DR submits that as the appellant has not challenged the assessment orders by filing appeals, the rejectio....