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of <h1>Appellants' Refund Claims for Ball Bearings Denied under Customs Tariff Heading 84.82</h1> The Tribunal rejected the appellants' refund claims for Ball bearings under Customs Tariff Heading 84.82, citing failure to challenge the original ... Order - Appealable order The appellants filed refund claims for Ball bearings classified under Heading 84.82 of Customs Tariff, seeking exemption under Notification No. 271-Cus. The Tribunal rejected the appeals as the appellants did not challenge the original assessment order through an appeal, making the refund claim impermissible. The decision was based on the Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd. case.
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