https://www.taxtmi.com/caselaws?id=53175 The Tribunal held that the respondent assessee could not claim a refund of duty based on a Supreme Court decision without challenging the levy of central excise duty. The Tribunal emphasized that unless the duty demand against the respondent was challenged before the appropriate authority, they could not claim a refund, even if the duty was paid under protest. The Tribunal set aside the Commissioner (Appeals) order and allowed the appeals filed by the Revenue, stating that an application for refund cannot be equated to an appeal challenging the duty demand. en-us Thu, 19 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53175 The Tribunal held that the respondent assessee could not claim a refund of duty based on a Supreme Court decision without challenging the levy of central excise duty. The Tribunal emphasized that unless the duty demand against the respondent was challenged before the appropriate authority, they could not claim a refund, even if the duty was paid under protest. The Tribunal set aside the Commissioner (Appeals) order and allowed the appeals filed by the Revenue, stating that an application for refund cannot be equated to an appeal challenging the duty demand. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53175