2007 (7) TMI 695

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....peal by the assessee is against rejection of a refund claim. There is no representation for the appellants despite notice, nor any request of theirs for adjournment. We are inclined to dispose of this old appeal after examining the records, carefully considering the grounds of the appeal and hearing ld. SDR. Accordingly, the appeal is taken up. 2. M/s. Karnataka Power Corporation Ltd. (appellan....

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....pellate Commissioner's order. 3. It appears from the records that the assessment was not challenged by the assessee in accordance with law. They chose to challenge it by way of a refund claim, wherein they disputed the classification of the goods and wanted the goods to be classified under Heading 85.03 for the purpose of refund of "excess duty". Throughout the grounds of this appeal, the a....