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<h1>Tribunal rules appellants must pay duty, deposit appropriated, appeal dismissed, no refund now.</h1> The Tribunal upheld the duty demand against the appellants, ruling that the amount deposited should be appropriated towards the duty affirmed. ... Refund claim when matter is sub-judice The appeal was filed against the order rejecting a refund claim of Rs. 55,00,000. The issue was whether the appellants are entitled to the refund amount deposited before the show cause notice. The Tribunal upheld the duty demand against the appellants, stating the amount deposited should be appropriated towards the duty affirmed. The appeal was dismissed, and the appellants were not entitled to the refund at this stage.
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