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2016 (5) TMI 441 - CESTAT CHENNAIRefund claim - Import of water dispensers - Adjudicating authority in his order in original, had clearly stated that the appellant had paid excess duty and the entry 8418 covered only refrigerators and not water dispensers is an unassailable finding . The Adjudicating Authority had passed a reasoned and speaking order and in the first order passed by the Ld. Commissioner (Appeals) in order, directed the Adjudicating Authority to consider the issue in terms of Section 27 of the Customs Act, which was also upheld by the Tribunal. Held that:- the Assistant Commissioner in his order, had no other option except to decide the refund application. Based on such an order, the Assistant Commissioner has granted relief. The impugned order cannot be sustained for the reason that the Ld. Commissioner (Appeals) has merely stated that the appellant has not challenged the assessment. In the absence of any ground on merit, that the classification arrived at by the Adjudicating Authority is erroneous, which has not been done in the instant case, the impugned order is liable to be set aside and the order passed by the Original Authority granting refund is restored. - Decided in favour of appellant
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