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2020 (3) TMI 647 - AT - CustomsRefund claim - reassessment of bills of entry - Eligibility for exemption from payment of CVD - classification of goods - polyster yarn is “recycled polyster staple fibre’ - Sl. No. 172A of Notification No. 12/2012-CE dated 173..2012 as amended by 24/2012-CE dated 8.5.2012 - HELD THAT:- Hon'ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] has decided the issue against the assessee. It was held that refund cannot be claimed by the appellant as they have not challenged the assessment even though it is a self-assessment. Since the appellants have not challenged the assessment within the prescribed period and also for the reason that the goods were not available for testing as to whether they are manufactured from plastic scrap or plastic waste, the authorities below have rightly rejected the belated request for reassessment - appeal dismissed - decided against appellant.
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