2003 (7) TMI 611 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) order allowing a refund claim based on Notification No. 35/79-Cus. The Tribunal found that the goods were assessed under Heading 8463.00 of Customs Tariff, not covered by the notification. The respondents' challenge in a refund claim was deemed impermissible as they had accepted the assessment and paid duty without appeal. The appeal was allowed, rejecting the refund claim.