TMI Blog2015 (3) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... test, no show cause notice has been issued to the appellant. Therefore, issue of valuation does not arise. Therefore, this Bench is having a jurisdiction to entertain the appeal filed by the appellant. Admittedly, for the subsequent period although demands have been confirmed by way of adjudication against the appellant and same has been stayed by the stay order mentioned. In these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1944 will be applicable in that case for the period October, 1996 to October, 1997. No show cause notice for appropriation of the said amount has been issued to the appellant. The appellant filed a refund claim of duty paid in protest on 13-2-2013. The said refund claim was rejected on the premises that for the subsequent period namely for November, 1997 to February 2007, nine Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been issued to the appellant. Therefore, issue of valuation does not arise. Therefore, I hold that this Bench is having a jurisdiction to entertain the appeal filed by the appellant. Now I proceed on the merits of the case. 6. The ld. Counsel for the appellant submits that as they have paid duty in the protest and no show cause notice have been issued to them, therefore, they are entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand Ld. AR oppose the contention of the Ld. Counsel and submits that the issue involved is of the valuation of their product and adjudication has taken place demand has been confirmed against the appellant and same is pending for disposal before this Tribunal. Therefore, refund claim is pre-mature and hence same cannot be granted. 7. On merit I have considered the submissions. Admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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