2008 (2) TMI 800

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.... Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing Shri A.H. Kothari, Manager appearing for the appellant and Shri M.M. Mathkar, ld. JDR, we find that the issue involved in the present appeal is as regards refund of excess Customs duty paid by the appellant in respect of ship's bunkers consumed during coastal run, without challenging the finally asse....

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....ceipt of the order by an assessee. As such, they were well within their rights to file an appeal against the assessed bill of entry, which was served upon them on 28-1-2003. Admittedly, no appeal was filed against the said bill of entry, thus disentitling the appellant to claim refund. The issue stands decided by the Hon'ble Supreme Court's decision in the case of M/s. Priya Blue Inds. Ltd. [2004 ....