2007 (1) TMI 410

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....]. - This appeal has been filed against the Order-in-Appeal No. C. Cus. 702/2004 dated 30-9-2004, passed by the Commissioner of Customs (Appeals), Chennai. 2. The issue relates to rejection of refund claim on account of time-bar. The Original authority has stated that the refund claim was received in the Customs House on 25-7-2003 while duty was paid on 11-6-2002 as the refund application ....

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....the learned JDR contended that the refund cannot be granted because the original assessment was not challenged and by following ratio of Priya Blue Industries Ltd. case reported in 2004 (172) E.L.T. 145 (S.C.)], refund is not admissible. Moreover it has been held by the Hon'ble Apex Court in case of Assistant Collector of Customs v. Anam Electrical Manufacturing Co. [1997 (90) E.L.T. 260 (S.C.)] t....