2018 (5) TMI 1401

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....lant Shri. A.K. Saini, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein a show cause notice was issued to them for erroneously refund claim sanctioned to them under Notification No. 56/2002-CE dated 14.11.2002 for zinc ash and zinc cyclone on the ground that the said goods are exempted from payment of duty, therefore, they are not liab....

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....ven to the appellant was sought to be recovered along with interest and penalty was also imposed. Against the said orders, the appellant is before us. 3. The ld. Consultant appearing on behalf of the appellant submits that the order of sanctioning refund claim has not been challenged by the Revenue. In that circumstances, the order attained finality and therefore, in the light of the decision o....

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....d by the Revenue. In that circumstances, in the light of the decision of Priya Blue Industries (Supra), the impugned show cause notice is not maintainable which has been discussed by this Tribunal in the case of Annant Wines and Spirits (Supra) wherein this Tribunal observed as under: "Notification No. 91/09-Cus., dated 11-9-2009 and thus bills of entry have been assessed wherein the name of SF....

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....e High Court has relied on the decision of Apex Court in the case of Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) and Priya Blue Industries Ltd. - 2004 (172) E.L.T. 145 (S.C.) to say that the assessment order passed on bill of entry is appealable order. 7. We also take note in the case Ashoosons (supra) again this Tribunal has observed as under:- 7.2 We do not agree with the observ....