2004 (6) TMI 180

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..../s. Denso Haryana (P) Ltd. have filed this appeal against Order-in-Appeal Nos. 247 to 250/2003, dated 5-8-2003 by which the Commissioner (Appeals) has upheld the rejection of refund claims filed by them. 2. Shri R. Murli Dharan, learned Consultant, submitted that the Appellants is a wholly owned subsidiary of Denso Corporation, Japan; that all imports effected by them from this foreign company ....

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....cation they may take up the matter with the appropriate authority and since the refund is not due as yet, therefore, the claim is rejected; that on appeal against the said order, the Commissioner (Appeals); under the impugned Order, rejected their appeal holding that the said letter is not an Order nor a decision passed under the Customs Act for the purpose of filing appeal in accordance with the ....

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.... the decision in the case of NCC PTA India Corporation (P) Ltd. v. CCE, Calcutta, 2003 (54) RLT 689 (CEGAT). The learned Consultant, therefore, requested that the matter may, therefore, be remanded to the Adjudicating Authority with the direction to consider the refund claims preferred by them after finalisation of the assessment. 3. Countering the arguments, Shri Kumar Santosh, learned SDR, su....

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....und claims as according to them the classification of their product is different from the classification mentioned in the Bills of Entry and the change of classification attract lesser rate of duty under the Customs Tariff. Without going into the merits of the case we find force in the submissions of the learned Consultant that from the judicial pronouncement made by the Hon'ble Madras High Court ....