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2010 (8) TMI 499 - CESTAT, CHENNAIRefund claim - The appellants challenged by filing appeals before the Commissioner (Appeals), the assessment made in the nine Bills of Entries on the ground that they were eligible for the benefit of the Notification No. 30/04-C.E. dated 9-7-04 as amended - The appellants are claiming that they were eligible for the benefit of Notification No. 30/04 and the same was not extended by the assessing authority and therefore, they filed the appeals before the Commissioner (Appeals) promptly. Held that: it is appropriate that the matter goes back to the jurisdictional Assistant Commissioner/Dy. Commissioner for considering the plea of the appellants for the benefit of the Notification - Hence, the appeals are disposed
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