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2015 (9) TMI 191 - CESTAT NEW DELHI

2015 (9) TMI 191 - CESTAT NEW DELHI - 2015 (329) E.L.T. 952 (Tri. - Del.) - Denial of refund claim - import of wire rods in coils - claim of exemption after assessment and clearance of goods - Denial on the ground that appellant did not challenge the assessment citing judgements of Hon'ble Supreme Court in the cases of Priya Blue Industries Ltd. Vs. CC (Prev.) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] and CC Vs. M/s. Flock (India) Pvt. Ltd. [2000 (8) TMI 88 - SUPREME COURT OF INDIA] - Held tha .....

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classified under CTH 72139990. In these circumstances, the appellants contention that it was entitled to the benefit of Notification No.56/2008-Cus is totally untenable. As regards the contention that its goods were classifiable under 72.13 (which is covered under exemption Notification No.56/2008-Cus), it is pertinent to note that the classification of the goods requires examination thereof and in absence of the goods there is no way the Customs would be able to take up the issue of classifica .....

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was never challenged by the appellant, we find no infirmity in the impugned order - Decided against assessee. - Appeal No.C/82/2009-CU[DB] - Final Order No.52286/2015 - Dated:- 8-7-2015 - Mr. R.K. Singh and Ms. Sulekha Beevi C.S., JJ. For The Appellant : Mr. NK Sharma, Advocate For The Respondent : Ms. Suchitra Sharma, DR Per Mr. R.K. Singh : Appeal has been filed against Order-in-Appeal dated 20.11.2008 which upheld the Order-in-Original dated 29.08.2008 in terms of which the refund claim of t .....

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29.04.2008, which was rejected by the primary adjudicating authority as well as Commissioner (Appeals) on the ground that the appellant did not challenge the assessment citing judgements of Hon'ble Supreme Court in the cases of Priya Blue Industries Ltd. Vs. CC (Prev.) [2004 (172) ELT 145 (SC)] and CC Vs. M/s. Flock (India) Pvt. Ltd. [2000 (120) ELT 285 (SC)]. 3. The appellant has contended that the assessment need not be challenged for claiming refund in view of the judgement of the High C .....

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