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TMI Blog2020 (3) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] has decided the issue against the assessee. It was held that refund cannot be claimed by the appellant as they have not challenged the assessment even though it is a self-assessment. Since the appellants have not challenged the assessment within the presc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... staple fibre . Appellants had imported recycled polyster staple fibre and filed the Bill of Entry bearing Nos. 6800773 dated 11.5.2012; 7076909 dated 12.6.2012 and 7291939 dated 4.7.2012 claiming the classification under Tariff Item 5503 2000. The above bills of entries were filed in self-assessment regime. Appellants at the time of import, paid BCD, CVD, cess and SAD. On being known that the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicating authority rejected the refund claims as not maintainable on the sold ground that the appellant had not challenged the assessment orders in appeals. While doing so, adjudicating authority had relied upon the judgments of Priya Blue Industries, Flock India and Eurotex Industries and Exports Ltd. etc. The appellate authority upheld the findings of the adjudicating authority. It is the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment within the period prescribed by law. The ld. counsel was fair enough to submit that the judgment of the Hon'ble Supreme Court in the case of ITC Ltd. Vs. Commissioner of Central Excise, Kolkata -2019 (368) ELT 216 (SC) has decided the issue against the assessee. 4. The ld. AR Ms. T. Usha Devi appeared and argued for the department. She submitted that benefit would be eligible only if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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