2020 (3) TMI 647

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....nical) Shri M.N. Bharathi, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Ms. Sulekha Beevi C.S. Appellants are the manufacturers of all types of textile yarns and the basic raw material for manufacture of polyster yarn is "recycled polyster staple fibre'. Appellants had imported 'recycled polyster staple fibre' and filed the Bill of Entry bearing ....

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....39 dt. 4.7.2012 6.3.2013 12,06,498/- 2. The adjudicating authority rejected the refund claims as not maintainable on the sold ground that the appellant had not challenged the assessment orders in appeals. While doing so, adjudicating authority had relied upon the judgments of Priya Blue Industries, Flock India and Eurotex Industries and Exports Ltd. etc. The appellate authority upheld the....

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....nd also that the appellants have not challenged self-assessment within the period prescribed by law. The ld. counsel was fair enough to submit that the judgment of the Hon'ble Supreme Court in the case of ITC Ltd. Vs. Commissioner of Central Excise, Kolkata -2019 (368) ELT 216 (SC) has decided the issue against the assessee. 4. The ld. AR Ms. T. Usha Devi appeared and argued for the departm....