2023 (11) TMI 159

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ying unsold in their warehouse owing lack of clarity in law and, consequent upon communication dated 25th March 2011 of Central Board of Excise & Customs (CBEC) from F No. B-1/3/2011-TRU, filed claim for refund of Rs. 95,169 out of the liability of Rs. 3,06,745 paid for clearances of March 2011 upon rescinding of benefit of exemption to 'branded garments' vide notification no. 12/2011-CE dated 1st March 2011. The appellant claimed that details of the goods had already been furnished to central excise authorities in letter of 4th March 2011 and copy was also enclosed along with other relevant documents. 2. The application was responded to with notice proposing rejection which was confirmed by the competent authority on the finding that th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of self-assessment for duty leviability only by challenge to assessment as held by the Hon'ble Supreme Court in ITC Ltd v. Commissioner of Central Excise, Kolkata-IV [2019 (368) ELT 216 (SC)]. 5. It is well-settled that show cause notice is the foundation of all proceedings and in appellate disposal, only the issue in appeal may be argued or abetted. Failure to challenge assessment as an impediment to sanction of refund was not an issue thus far in the present dispute and in the absence of appeal/memorandum of cross-objections on behalf of Revenue, a fresh ground entered by Learned Authorized Representative does not merit consideration. 6. The first appellate authority had raised the issue of limitation which is attendant on the pres....