2002 (7) TMI 681

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....ellant. Shri A.K. Mondal, JDR, for the Respondent. [Order per : Smt. Archana Wadhwa, Member (J)]. -  Vide the impugned orders the authorities below have rejected the refund claim filed by the appellant on the ground that the customs duty has been paid by them in accordance with the classification made by the department and the appellant has not challenged the classification list in r....

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....arty to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund. In the instant case also we find that the appellants' refund claim is based upon the classification of the imported items i.e. HCL Synthesis Furnace Parts, which have been classified by the Revenue under Chapter 68. The appellants' refund claim is based upon their plea that the co....