2015 (1) TMI 256

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.... The Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) held that the adjudicating authority to consider the application for refund by doing reassessment of the Bill of Entry. 2. Brief facts of the case are that the respondent filed a Bill of Entry against an invoice issued by a foreign supplier which was assessed and duty was paid but the goods did n....

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....same the Revenue is in appeal. 3. Heard learned A.R. None appeared on behalf of the respondent. 4. The learned A.R. appearing for the Revenue submits that as the Bill of Entry was not challenged, the respondent is not entitled for refund claim in the light of Priya Blue Industries Ltd. (supra). Accordingly, the learned A.R. prays that the impugned order be set aside. 5. It is a c....