2005 (7) TMI 492

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.... the Respondent. [Order per : P.G. Chacko, Member (J)]. - The respondents imported what they described as "Graphite sheets" and filed four Bills of Entry for clearing the goods. The assessing authority classified the goods under SH 6815.10 of the First Schedule to the Customs Tariff Act and the assessee paid duty accordingly, but under protest. Later on, they filed four refund claims as there w....

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.....), it is not open to an assessee to claim refund of customs duty without challenging the assessment. In the present case, it is pertinent to note that the assessee had paid duty under protest, from which fact it is apparent that they had an inclination to challenge the classification of the goods determined by the assessing authority. But they never challenged the assessment in accordance with la....