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<h1>Refund claim dismissed for failure to appeal Assistant Collector's rejection. Applicants advised to appeal Commissioner's order.</h1> The Tribunal dismissed the applicants' refund claim as they did not appeal the rejection by the Assistant Collector. The applicants were advised to appeal ... Refund of deposited duty - maintainability of application before the Tribunal - requirement to prefer appeal against order of Assistant Collector - exhaustion of statutory remedy - remand for de novo decisionMaintainability of application before the Tribunal - refund of deposited duty - requirement to prefer appeal against order of Assistant Collector - Whether the Miscellaneous application for refund before the Tribunal is maintainable where the Assistant Collector has already rejected the refund claim and no appeal has been filed against that order. - HELD THAT: - The applicants had sought refund of duty deposited under Section 35F at the time of filing the appeal before the Tribunal. Prior to the Tribunal application, they independently applied to the Assistant Collector for refund, whose detailed order dated 5-5-2000 rejected the claim on merits. No appeal was preferred against that order. The Tribunal held that, in these circumstances, instituting a Miscellaneous application for refund directly before the Tribunal without first preferring the statutory appeal against the Assistant Collector's order is not legally maintainable. The application was therefore dismissed, with liberty to the applicants to file an appeal against the Assistant Collector's order if so advised. [Paras 2]Miscellaneous application dismissed as not maintainable; applicants may file appeal against the Assistant Collector's order.Final Conclusion: The Tribunal dismissed the refund application as not maintainable because the Assistant Collector had already rejected the refund claim and no appeal was preferred against that order; applicants were permitted to file an appeal against the Assistant Collector's order. The applicants sought refund of duty amount deposited during appeal. Tribunal dismissed refund claim as no appeal was filed against rejection by Assistant Collector. Applicants advised to appeal Assistant Commissioner's order.
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