2002 (5) TMI 631

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order per : G.R. Sharma, Member (T)]. M/s. Priya Blue Industries and M/s. Kumar Steel (India) have filed appeals against rejection of their refund claims. 2. The appellants in these two appeals imported old vessels for breaking. They filed Bill of Entry in respect of the ships imported for breaking and paid duties and also filed refund claims in respect of duty collected which acco .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered the submissions of both the sides. It is not in dispute that the benefit of Notification No. 11/97 was not claimed by the appellants at the time of filing of Bill of Entry. The assessment ordered by the Department on the Bill of Entry has also not been challenged by them. In view of the Tribunal's decision in the cases of Khemka Travels and Hari Co. order of assessment on a Bill of Entry is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X