2018 (10) TMI 948

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....nt ORDER Per Ashok Jindal: The appellant is in appeal against the impugned orders. 2. The facts of the case are that, the appellant was engaged in the manufacture of Aluminium Wire Rod Falling under Tariff heading no. 76011040 of the first schedule to C.Ex. Tariff Act, 1985. As the appellant was located in the State of Jammu & Kashmir, they were availing benefit of exemption Notification No....

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.... confirmed and the said order was challenged 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 appellants are in appeals. 3. Ld. Counsel for the appellant submits that initially they filed the refund claims and the same were sanctioned to them as outward freight forms a part trans....

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....both sides, we 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 (....