2018 (7) TMI 102

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....d these appeals against the impugned orders wherein the refund claims filed by them have been rejected. 2. None appeared on behalf of the appellant nor any request for adjournment has been received. Considering the fact that the matter has come up before this Tribunal twice and this matter pertains to 2012, therefore, appeals are taken up for disposal on merits. 3. The brief facts of t....

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....r exemption under Notification No. 21/2002, therefore suo motu the officer cannot grant exemption to the appellant and as the Bills of Entry filed by the appellant were self-assessed, therefore, refund claims are not entertainable. 5. Considering the submissions made by learned AR and on perusal of the records, I find that the only ground for denial of refund claims is that at the time of fi....