2016 (1) TMI 588

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.... is directed against Order-in-Appeal No. 776/2004-MCH dated 21.12.2004 passed by Commissioner of Customs (Appeals), Mumbai-I, who has dismissed the appeal of the appellant. 2. Briefly the facts of the case are that M/s. Raymond Ltd. imported completely pre-mutilated mis-coloured woolen rags under bill of entry No. 356905 dated 14.5.2003. The goods were assessed by the department by enhancing the ....

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....per officer and the duty is paid on the basis of assessment and in view of this, the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order by filing appeal is exhausted. In support of it, he cited the judgment of the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. vs. CC (P) reported in 2004 (172) ELT 145 (SC), wherein the Hon&#39....