2009 (9) TMI 822

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....ent. ORDER This stay petition has been filed by the Revenue. 2. Heard both the sides and perused the records. 3. The brief facts of the case are that the respondents declared the invoice value in Euro instead of USD in the Bill of Entry No. 435614 dated 30-1-08, which resulted in the excess payment of duty. Their refund claim was rejected by the Assistant Commissioner on the ground that the as....

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....ssioner rejecting the refund claim is legal and proper in view of the Supreme Court's decision in the cases of the Commissioner of Central Excise v. Flock India [2000 (120) E.L.T. 285 (S.C.)] and Priya Blue Industries Ltd. [2004 (172) E.L.T. 145 (S.C.)] wherein the Hon'ble Supreme Court had held that "where a party did not choose to exercise the statutory right of filing an appeal against appealab....

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....aced reliance on the Tribunal's decisions in the cases of G.S. Metalica v. Commissioner of Customs (Import), Nhava Sheva and Tata Iron & Steel Co. Ltd. v. Commissioner of Customs (Port), Kolkata reported in [2007 (217) E.L.T. 466 (Tri. - Mumbai)] and [2006 (202) E.L.T. 719 (Tri. - Kolkata) = 2008 (10) S.T.R. 515 (Tri. - Kolkata)] respectively, in which, after distinguishing the Supreme Court judgm....