2018 (9) TMI 1198

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....nt Shri. Vijay Gupta, AR- for the respondent ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order. 2. The facts of the case are that, the appellant was engaged in the manufacture of metal containers falling under chapter heading no. 73102910 of the first schedule to the Central Excise Tariff Act, 1985. As the appellant was located in the State of Jammu & Kas....

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....before the ld. Commissioner (Appeals) but hold that extended period is not invokable therefore, demand for the relevant period was dropped. Against the said order, the appellant is in appeals before this Tribunal. 3. Ld. Counsel for the appellant submits that initially they filed the refund claims and the same was sanctioned to them as outward freight forms a part transaction value and therefor....

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....find that the issue emerges before us is that, as refund claims were sanctioned to the appellants, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate (supra), wherein....