2018 (3) TMI 834

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.... for the Respondent. [Order per: M.V. Ravindran] 1. This appeal is filed against Order-in-Appeal No: 39/2007 (H-I) CE, dated 11.12.2007. 2. None appeared on behalf of the appellant nor there is any request for adjournment.  Since the appeal is of 2008, we take up the matter for disposal even in the absence of any representation. 3. Heard Ld. DR and perused the records. 4. On pe....

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....y discharged the duty liability under Section 4A of CE Act, 1944 'under protest'.  They claimed refund of the amount already paid by them.  The said refund claims came to be rejected. It is seen from the records that the rejection of refund claim is on the ground that notification No. 11/2006 being issued in respect of parts, components and assemblies of automobiles needs to be valued un....