2009 (7) TMI 936

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....ri Manish Mohan, SDR, for the Respondent. [Order]. - After examining the records and hearing both sides, I find that the claim for refund of duty of Rs. 41,457/- filed by the appellant was rejected by the lower appellate authority on the ground that the assessment on the basis of which such duty was paid was not challenged by the assessee. The lower appellate authority also invoked certain s....

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....- 2008 (12) S.T.R. 545 (Raj.). 2. After considering the submissions, I find that none of the decisions cited before me is prima facie applicable to the facts of this case. It is also noticed that the consignment-wise assessment, based on respective invoices, were correctly done by the appellant. However, there was an arithmetical mistake in totalling the assessable value for the month of S....