2017 (1) TMI 524

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....ill of entry, matter was adjudicated vide Order-in-Original No.S/26/553/2001 VA dt. 09.10.2001, wherein the exemption notification was denied. This matter traveled upto Tribunal and the Tribunal has allowed the exemption notification by allowing the appeal of the appellant vide order No. C-I/2027-2028/WZB/2003 dt. 5.9.2003. Department challenged the Tribunal s order dt. 5.9.2003 before the Hon ble Supreme Court through an SLP wherein the Hon ble Supreme Court vide order dt. 29.2.2012 upheld the order of the Tribunal, accordingly, the issue of eligibility of Notification attained finality. Consequently, the appellant filed refund claim on first machine and the same was sanctioned. As regard, the second machine the appellant on 12.10.2001 on ....

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....e issue on merit was not in dispute in case of second bill of entry for the reason that identical issue in the appellant s own case has attained finality upto the Hon ble Supreme Court. Therefore there is no reason for again filing an appeal before the Commissioner (Appeals) on the issue which had been settled by the Hon ble Supreme Court. For this reason the contention of the lower authority that the refund is not maintainable in the light of judgment in the case of Flock (India) Pvt. Ltd. (supra) and Priya Blue Industries Ltd. (supra) is not correct. Alternatively, he submits that the right from the date of filing the bill of entry the appellant have paid the duty under protest and filed a letter to that effect. Once the duty was paid und....

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....xiii) Auxichem Vs. Commissioner of Central Excise, Belapur 2015 (330) E.L.T. 721 (Tri.-Mumbai) (xiv) MGM Metallisers Ltd. Vs. Commissioner of Central Excise, Vapi 2013 (295) E.L.T. 451 (Tri.Ahmd.) (xv) Commissioner of Customs, Chennai Vs. R.R. Trading Pvt. Ltd. 2003 (160) E.L.T. 591 (Tri.-Chennai) (xvi) Commissioner of Central Excise, Aurangabad Vs. Klasspak Pvt. Ltd. 2005 (179) E.L.T. 365 (Tri.-Mumbai) (xvii) Commissioner of Central Excise, Jaipur Vs. Saharia Wire Industries 2002 (141) E.L.T. 830 (Tri.-Del.) (xviii) Motwane (P) Ltd. Vs. Commissioner of Central Excise, Bangalore 2002 (140) E.L.T. 499 (Tri.-Bang.) (xix) General Engg. Work Vs. Commissioner of C.Ex., Jaipur 1999 (111) ELT (....

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.... (iii) Nicholas Piramal India Ltd. Vs. Commissioner of Customs Airport, Mumbai 2014-TIOL-1716-CESTAT-MUM (iv) Karan Associates Vs. Commissioner of Customs (Import), Mumbai 2009 (236) E.L.T. 23 (Bom.) (v) Maharashtra Cylinders Pvt. Ltd. Vs. CESTAT, Mumbai 2010 (259) E.L.T. 369 (Bom.) (vi) Tecumseh Products India Ltd. Vs. Commr. of Cus. (Import), Mumbai 2010 (258) E.L.T. 102 (Tri.- Mumbai) (vii) Commissioner of Customs (Appeals) Vs. ACE Designers 2015 (329) E.L.T. 109 (Mad.) (viii) Vodafone India Ltd. Vs. Commissioner of Central Excise, Mumbai-II 2015 (324) E.L.T. 434 (Bom.) (ix) Max India Limited Vs. Commissioner of Customs (ICD), New Delhi 2005 (192) E.L.T. 246 (Tri.- Del.) (....