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2015 (9) TMI 616 - HC - CustomsDenial of refund claim - Overvaluation of goods - Voluntary payment of duty - Tribunal vide impugned order reported in 2014 (10) TMI 506 - CESTAT BANGALORE held that refund sanctioned by original authority was in accordance with law and there was no need to interfere with same by filing appeal, thereby dismissed appeal of revenue - High court after hearing counsel for parties found that duty was paid by assessee under protest and ultimately it was found that such duty was not leviable - Therefore, ultimately necessary sanction was accorded for refund - In view of said findings, nothing was left for adjudication in this appeal- Appeal dismissed.
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