2008 (6) TMI 453

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....i U.H. Jadhav, JDR, for the Respondent. [Order]. -  All three appeals involve a common issue and are hence heard together and disposed of by this common order. 2. The appellants herein imported a consignment of 'Tami flu' capsules 75 mg. (life saving drugs) and 'Tarceva Lacquered' tablets (life saving drugs). The consignment forming the subject matter of appeal No. C/478/2007 wa....

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....ng abatement based on MRP due to EDI system error and subsequently claim for refund of CVD of Rs. 4,87,630/- was filed in June, 2006. 4. All three claims for refund was rejected on the ground that refund claim was not maintainable in the absence of any challenge by way of appeal to the assessment orders by relying upon the Apex Court decision in CCE v. Flock India Ltd. - 2000 (120) E.L.T. ....

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.... M.R.P. basis as per Notification 2/2005-C.E. as amended by Notification 4/2005-C.E., dated 23-02-2005 was not available due to recession of the notification which was factually incorrect as the notification had neither been rescinded nor superseded at the time of import. Therefore, as held by the Tribunal in the case of I.P. Rings Ltd. v. CC, Chennai - 2006 (202) E.L.T. 61 which has been followed....