2011 (5) TMI 40

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..... at the Bills of Entry were provisionally assessed and therefore, the Board s Circular No. 24/2 4-Cus dated 18.3.2004 was not applicable in their case - Held that: the appellants fairly conceded that the issue stands covered against them by the Hon ble Supreme Court in the case of Priya Blue Industries vs. Commissioner of Customs reported as [2004 -TMI - 47045 - SUPREME COURT OF INDIA]- Find no mer .....

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..... ills of Entry. 2. The appellant was issued a show casue notice dated 23.01.2006 to show cause as to why their refund claim of Rs. 34,30,610/- should not be rejected under Section 27 of the Act as the assessment orders were nto challenged in terms of Board s Circular No. 24/2 4-Cus dated 18.3.2004. The appellants submitted that the Bills of Entry were provisionally assessed and therefore, the Boa .....

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