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2018 (12) TMI 27 - AT - CustomsRefund of amount paid in excess - appellant had not challenged the Order-in-Original - Held that:- Appeal of the appellant which is directed against the impugned order in this appeal, is infructuous to the extent of non refund of the amount in respect of declared items inasmuch as, appellant had not challenged the Order-in-Original dated 04.08.2009 to the first appellate authority and subsequent Order-in-Appeal dated 16.10.2009 wherein both the lower authorities have not reassessed the value of the declared items. In the absence of any such contest, the impugned order rejecting the refund claim as filed by the appellant is correct and does not require any interference - appeal dismissed.
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