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of <h1>Revenue appeal allowed, refund claim rejected under Customs Tariff heading.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, MEERUT Versus BHEL.</h3> COMMISSIONER OF CENTRAL EXCISE, MEERUT Versus BHEL. - 2004 (163) E.L.T. 100 (Tri. - Del.) The Revenue appealed against the Commissioner (Appeals) order allowing a refund claim based on Notification No. 35/79-Cus. The Tribunal found that the goods were assessed under Heading 8463.00 of Customs Tariff, not covered by the notification. The respondents' challenge in a refund claim was deemed impermissible as they had accepted the assessment and paid duty without appeal. The appeal was allowed, rejecting the refund claim.
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