2008 (10) TMI 557

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....lant. Shri T. Tiju, JDR, for the Respondent. [Order]. - The appellants herein had imported 35 MT of Titanium Di-oxide and bonded the same in CWC warehouse at Patalganga, under warehousing bill of entry dated 27-3-1997. They filed an ex-bond bill of entry dated 16-7-1997 for clearance of 26.250 MT on payment of duty. The consignment was cleared on payment of duty together with interest, as....

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....the reason that the assessment order was not challenged and the refund claim could not be entertained unless the assessment was successfully challenged; hence this appeal. 2. I have heard both sides. 3. I find force in the submission of the appellants that since the Revenue had not filed any appeal against the adjudication order entertaining the claim for refund, the admissibility ....