Refund claim depends on unresolved classification dispute and cannot be rejected before de novo determination.

A refund claim under the Customs Act could not be finally rejected while the underlying classification dispute remained pending for de novo consideration. Because the original authority had not issued a speaking order on classification, and the duty had been paid under protest, the refund entitlement depended on the classification outcome. The rejection of the refund claim was therefore set aside, and the refund application was to be reconsidered only after the original authority decided the classification issue.

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Issues: Whether the refund claim under the Customs Act could be finally rejected when the classification dispute itself had been remanded for de novo consideration.

Analysis: The original authority had not passed a speaking order on classification, and the matter had been remanded for fresh consideration on that issue. In such circumstances, the rejection of the refund claim could not be sustained independently, particularly when the duty had been paid under protest and the refund question depended upon the outcome of the classification determination.

Conclusion: The rejection of the refund claim was set aside and the refund application was directed to be considered after the original authority determined the classification issue.

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