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2013 (9) TMI 578 - AT - Central ExciseRefund Claim - Whether the Refund claim should be made - Held that:- The refund claim should have been and could have been filed only after the issue of classification and liability to duty had been determined especially in view of the fact that the show cause notice proposing to demand Customs duty was issued on 25.10.2002 - It had to be noted that Hyundai preferred refund claims on 05.7.2002 and 21.01.2003 and both of them were rejected on 23.12.2003 by which time show cause notice had already been issued proposing demand of Customs duty which was the claim of the Hyundai for claiming the refund - After the rejection of both the refund claims on 23.12.2003 and 07.4.2003 ignoring the subsequent development of passing the order of the adjudicating authority, the Commissioner on 24.9.2003, Hyundai have continued parallel litigation in respect of the refund claims never disclosing the fact that the very same facts have already been considered and decided and had attained finality - appeal filed by the Revenue was allowed.
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