2014 (5) TMI 560

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..... e relates to the year 2005 and the said assessment was not challenged after the issuance of Notification 11/2007 dated 31.01.2007. Therefore, I find that both the lower authorities have rightly rejected the refund claim as per the decision in the case of Priya Blue Industries Ltd. - Decided against assessee. - Appeal No.C/928/09-Mum - - - Dated:- 31-1-2014 - Ashok Jindal, J. For the Respon .....

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..... the assessment therefore, they are not entitled for the refund claim. 3. The appellant made a request to decide the issue on merits and did not wish to appear in person before this Tribunal. Heard the learned A.R. and perused the records. 4. In the case of Priya Blue Industries Ltd. Vs. CC - 2004 (172) ELT 145 (SC) wherein the Hon'ble Supreme Court held that the refund claim cannot be en .....

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