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2014 (5) TMI 560 - CESTAT MUMBAIDenial of refund claim - Excess anti-dumping duty - Held that:- In the case of Priya Blue Industries Ltd. Vs. CC - [2004 (9) TMI 105 - SUPREME COURT OF INDIA] wherein the Hon'ble Supreme Court held that the refund claim cannot be entertained unless the assessment is appealed against. Admittedly, this case relates to the year 2005 and the said assessment was not challenged after the issuance of Notification 11/2007 dated 31.01.2007. Therefore, I find that both the lower authorities have rightly rejected the refund claim as per the decision in the case of Priya Blue Industries Ltd. - Decided against assessee.
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