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TMI Blog2018 (9) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... (s): Shri G. M. Sharma, AR ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order. 2. The facts of the case are that, the appellant was engaged in the manufacture of Air Conditioners, falling under CETH No. 84 of the Central Excise Tariff Act, 1985. As the appellant was located in the State of Jammu & Kashmir, they were availing benefit of exemption Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that extended period is not invokable therefore, demand for the period April 2008 to March 2009 was dropped. Against the said order, the appellant is in appeal. 3. Ld. Counsel for the appellant submits that initially they filed the refund claim and the same was sanctioned to them as outward freight forms a part transaction value and therefore, they have correctly paid the duty and refund claim w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sanctioned to the appellant, and without challenging those assessment orders of refund claims sanctioning thereof, can be challenged by way of issuance of show cause notice under Section 11A of the Act or not. The said issue is exempted by the Hon'ble High Court of Gauhati in the case of Jellalpur Tea Estate (supra), wherein the Hon'ble High Court observed as under:- "13. That apart, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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