2006 (2) TMI 569

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..... [Order]. This appeal is directed against the order-in-Appeal dt. 21-2-05 wherein appellants refund has been rejected. 2. The relevant facts that arise for consideration are the appellants imported one Circular Knitting Machine and claimed benefit of Customs Notification No. 29/97 as goods imported under EPCG Scheme The said Bill of Entry was assessed and the appellants were directed to p .....

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..... o the assessment. Further I find that in the appellant s own case, the benefit of Notification No. 29/97-Cus. was allowed by the Tribunal in order dt. 6-9-02. This itself goes to prove that the appellant was contesting identical issue in the earlier matters. 4. Since the amount of CVD was paid under protest there is no need for the appellants to challenge assessment of the Bill of Entry. Ld. Com .....

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