https://www.taxtmi.com/caselaws?id=219165 Payment of the differential duty and the respondent's express decision not to seek a refund rendered the valuation dispute academic on the facts presented. Where no refund claim is pursued after duty is paid, the contested valuation issue does not require further adjudication, and the Department's appeal was dismissed on that basis. The cross objections were disposed of for the record. en-us Tue, 04 Dec 2012 00:00:00 +0530 Thu, 06 Dec 2012 19:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219165 Payment of the differential duty and the respondent's express decision not to seek a refund rendered the valuation dispute academic on the facts presented. Where no refund claim is pursued after duty is paid, the contested valuation issue does not require further adjudication, and the Department's appeal was dismissed on that basis. The cross objections were disposed of for the record. Case-Laws Central Excise Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219165