TMI Blog2014 (5) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment regarding the demand is not challenge by the appellants. The appellants challenge the demand by way of filing the refund claim. The Hon’ble Supreme Court in the case Collector of Central Excise, Kanpur Vs. Flock India Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] held that in the absence of challenge to the assessment order the refund is not maintainable. In the present case, as the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected to it that the appellant paid an amount of Rs.16,350/- by reversing the credit under protest simultaneously has been filed a refund claim of the same amount. 4. The show cause notice was issued for rejected of the refund and thereafter adjudicating authority rejected the refund and the same is upheld by the Commissioner (Appeals). 5. The applicant submitted that the used lubricating oi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order. The appellant cannot challenge the dutiability of the goods in the refund claim. The contention of Revenue is that applicants availed credit in respect of the Lubricating Oil therefore in case the same is cleared from the factory of production the applicants are liable to reverse the credit. The Revenue submitted that even the waste and s crap generated during manufacture of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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