2007 (6) TMI 431

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....das, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I note that the appellants had paid duty of customs including CVD of Rs. 2,30,150/- when they cleared the goods imported by them [wooden match splints]. Subsequently, upon finding that the said goods was chargeable to CVD at 'nil' rate on the date of import, the party filed a refund claim, which was ....

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....s submitted by learned SDR that the refund claim was filed by the assessee without challenging the assessment on the Bill of Entry and, therefore, the sanction of refund by the Assistant Commissioner is illegal as held in Priya Blue Industries Ltd. v. Commissioner - 2004 (172) E.L.T. 145 (S.C.). 3. After considering the submissions, I have found substance in the counsel's submission that t....