2014 (6) TMI 20

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....ls of Entry during April to July 2004 which were assessed. However while calculating the duty, the standard rate of CVD (Additional Customs Duty) was collected instead of concessional rate of duty available to the appellant under Notification No. 7/20013-C.E., dated 1-3-2003. As a result there was excess appellants submitted the refund claim which have been rejected on the ground that the same wer....

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....f India and Others [1986 (25) E.L.T. 630 (Bom.)]. 4. Learned AR relies upon the decision of the Hon'ble Supreme Court in the case of Assistant Collr. of Customs v. Anam Electrical Manufacturing Co. [1997 (90) E.L.T. 260 (S.C.)] and the decision of Hon'ble High Court of Bombay in the case of Hero Cycles Ltd. v. Union of India [2009 (240) E.L.T. 490 (Bom.)] to submit that refund claim has to b....