2015 (3) TMI 1388

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....Ranjana Jha, DR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein their refund claim has been rejected by confirming the order of Assistant Commissioner rejecting the refund claim of the appellant. 2. The facts of the case are that on 23-10-1998 the appellant paid the duty of excess of Rs. 20,37,073/- under protest as per the contention of the R....

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....t as issue pertains to valuation, therefore, this Bench has no jurisdiction to entertain refund claim. 4. Heard the ld. AR. perused the records. 5. In this case the short issue before me is that whether the appellant is entitled for refund claim for duty paid under protest where no show cause notice has been issued to the appellant or not. Admittedly, for the period in dispute for ....

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....tional waiver of pre-deposit. Therefore, no dues of Revenue is pending against the appellant. He drew my attention to the impugned order wherein ld. Commissioner (A) has observed that the issue of demand of duty on the valuation for the subsequent period is pending before this Tribunal. Therefore, refund claim is pre-mature. Although instead he submits that there is no demand pending against the a....