2007 (2) TMI 389

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....Respondent. [Order]. - The issue for determination in the above appeal is whether claim for refund of excess duty paid can be rejected only for the reason that the order of the assessment, as a result of which the refund became due, was not challenged in appeal. 2. I have heard both sides. The B/E dated 19-8-1998 for clearance of Refrigeration Testing Equipment claiming Classification und....

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....has been reviewed u/s. 28 of the Customs Act and/or modified in an appeal and as long as that order of the assessment stands, the duty would be payable as per the order of the assessment. The Supreme Court held that refund claim can not be entertained unless the assessment is appealed against. The Commissioner (A) upheld the rejection of the refund claim; hence this appeal. 3. The goods were....