2018 (10) TMI 953

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....Per: Mr. 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 Zinc Oxide & Zinc Alloys falling under Chapter 28 and 79 of the First Schedule to the Central Excise 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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....at extended period is not invokable therefore, demand for the period 2007-2008 to 2010-2011 was dropped. Against the said order, the appellant is in appeal. 3. Ld. Counsel for the appellant submits that initially they filed the refund claim and the same was sanctioned to them as outward freight forms a part transaction value and therefore, they have correctly paid the duty and refund claim was ri....

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....ioned to the appellant, 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 Jellalpore Tea Estate (supra), wherein the Hon'ble High Court observed as under:- "13. That apart, the Assi....