https://www.taxtmi.com/caselaws?id=115960 The Appellate Tribunal CESTAT, Chennai, rejected the appeal concerning a refund claim for imported goods classification under Chapter Heading 1301.90 or 1302.19. The Commissioner of Customs' decision to deny the refund claim was upheld, emphasizing that since the assessment order was not challenged and had become final, the refund claim was not maintainable. Legal precedents were cited to support this conclusion, leading to the rejection of the appeal based on established legal principles and previous decisions. en-us Fri, 04 Mar 2005 00:00:00 +0530 Wed, 06 Jun 2012 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115960 The Appellate Tribunal CESTAT, Chennai, rejected the appeal concerning a refund claim for imported goods classification under Chapter Heading 1301.90 or 1302.19. The Commissioner of Customs' decision to deny the refund claim was upheld, emphasizing that since the assessment order was not challenged and had become final, the refund claim was not maintainable. Legal precedents were cited to support this conclusion, leading to the rejection of the appeal based on established legal principles and previous decisions. Case-Laws Customs Fri, 04 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115960