2009 (2) TMI 849

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....iled by the appellants have been rejected on the ground that such claims were not maintainable in the absence of any challenge to the assessment on the basis of bills of entry filed. 2. I have heard both sides. The refund was filed on the ground that certain packages were short landed. However, the duty was paid on the entire consignment covered by the invoice and, therefore, the appellants canno....