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2013 (10) TMI 325 - CESTAT AHMEDABADRefund Claim – 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 has 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. These were totally new grounds whereas the Commissioner had rejected the claim on the ground that the respondent is not eligible for exemption; goods cannot be considered as exported and cannot be considered as non-excisable - Since classification and liability to Central Excise duty have attained finality, the refund claim has no merit - the refund claim also does not have any merit and has thus been correctly rejected by the original adjudicating authority and upheld by Commissioner (Appeals) – Decided against Assessee.
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