2016 (6) TMI 706

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..... also has not challenged the assessment before any appellate Forum - Held that:- appellant is eligible for refund. - Decided in favor of assessee. - C/20032/2014 - A/30297/2016 - Dated:- 11-4-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri R.Muralidhar, Advocate for the Appellant Shri N.Mohammed Ali, AR for the Respondent ORDER The appellants imported sun flower cake and w .....

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..... s appeal. 2. The same issue came up for consideration before this tribunal in the case of Shyam Solvex (I)Pvt. Ltd Vs CCE, Hyderabad II and vide final order No.A/30190/2016, dated 22-03-2016, the Tribunal following the ratio laid in Suryalaxmi Cotton Mills Vs CCE Nagpur 2015(327)ELT718(Tri-Mum) held the issue in fav-or of the appellant. Applying the ratio laid in the case of Shyam Solvex an .....

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