2023 (6) TMI 759

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..... ertained? - HELD THAT:- The question of law involved in the instant appeals is covered by the judgment of this Court in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] where it was held that the claim for refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the a .....

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..... 5-2019. 2. None appeared for the respondent despite service. 3. Learned Counsel for the appellant submits that the question of law involved in the instant appeals is covered by the judgment of this Court dated 18-9-2019 passed in Civil Appeal Nos. 293-294/2009 titled as ITC Limited v. Commissioner of Central Excise, Kolkata IV [2019 (368) E.L.T. 216 (S.C.)]. 4. Accordingly, the present .....

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