2007 (6) TMI 329

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....ent. [Order]. - After hearing both parties on the early hearing application filed by M/s. Senka Carbon Pvt. Ltd., the appeal itself is taken up for final disposal at the request of the parties. 2. The appellants had imported two consignments of Calcium Carbide from China vide Bills of Entry No. 619654/23-4-2004 and 624060/5-5-04, under DEPB scheme and paid anti-dumping duty of Rs. 65....

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....ion in Priya Blue Industries v. Commissioner of Customs - 2004 (172) E.L.T. 145 (S.C.). He also derived support from the following observation of the Apex Court in CCE v. Flock India - 2000 (120) E.L.T. 285, wherein it was held that : "Coming to the question that is raised there is little scope for doubt that in a case where an adjudicating authority has passed an order which is appealable unde....

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.... assessment, that amount should be refunded. There was no need for the importer to challenge the assessment to obtain the refund of the excess amount paid. 3. The ld. Counsel appearing on behalf of the appellants relies on the decision of this Bench of the Tribunal in I.P. Rings Ltd. v. CC (AIR), Chennai - F.O. No. 520/2006, dt. 19-6-2006, [2006 (202) E.L.T. 61 (Tribunal)] wherein the Trib....