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of <h1>Appeal dismissed by CESTAT for lack of merit in refund claim related to iron ore export.</h1> <h3>PKS. LTD. Versus COMMISSIONER OF CUSTOMS, KOLKATA</h3> The appeal was dismissed by the Appellate Tribunal CESTAT, KOLKATA in the 2009 case. The tribunal found no merit in the appeal filed by the applicant ... Refund claim without challenge to assessment order The Appellate Tribunal CESTAT, KOLKATA, in the 2009 case of 2009 (3) TMI 800 - CESTAT, KOLKATA, heard an appeal filed by an applicant against the rejection of a refund claim. The applicant had filed a shipping bill for export of iron ore, paid duty as per the assessment order, and subsequently filed a refund claim under Notification No. 62/2007-Cus. The Revenue objected to the refund claim, arguing that the assessment order had not been challenged. The tribunal noted that the applicant had not challenged the assessment order before filing the refund claim and cited previous Supreme Court decisions to support the dismissal of the appeal. The tribunal found no merit in the appeal and dismissed it. The judgment was delivered by Shri S.S. Kang and Dr. Chittaranjan Satapathy, JJ. The appeal was represented by Shri Pradip Tarafdar and Joydeep Sen, Advocates, for the Appellant, and Shri A.K. Sharma, JDR, for the Respondent. The order was pronounced and dictated in open court.
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