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2016 (7) TMI 1113 - AT - Central ExciseRefund - appellant preferred a refund claim of duty on the ground that for the clearance of BOPP film to M/s Ravi Foods Pvt. Ltd against invalidated DFIA they are not liable to pay any duty in terms of Notification No.44/2001-CE(NT) dated 26-06-2001. - Held that:- the contention of the appellant that even if they are not eligible under Notification No.44/2001 they could be given benefit of 43/2001 is therefore misconceived and unacceptable, since it is not the case of appellant that they had applied for benefit under 43/2001. - Decided against the assessee.
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