CESTAT dismisses duty refund claims due to lack of challenge on assessment based on bills of entry.

The Appellate Tribunal CESTAT, New Delhi dismissed refund claims for duty paid on a consignment as the appellants failed to challenge the assessment based on bills of entry. The decision aligned with past court rulings, leading to the dismissal of the appeals on February 5, 2009.

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The Appellate Tribunal CESTAT, New Delhi dismissed refund claims as they were not maintainable without challenging the assessment based on bills of entry. The duty was paid on the entire consignment, so the appellants couldn't argue against the assessment. The decision was in line with previous court rulings. The appeals were dismissed on February 5, 2009.

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