2020 (3) TMI 647

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....ate 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 Nos. 6800773 dated 11.5.2012; 7076909 dated....

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....ejected 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 findings of the adjudicating authority. It is the contention of the appellan....

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....od 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 department. She submitted that benefit would be eligible only if the goods relate to Sl.....