2001 (7) TMI 471 - AT - Customs

Summary

The appellants filed refund claims for Ball bearings classified under Heading 84.82 of Customs Tariff, seeking exemption under Notification No. 271-Cus. The Tribunal rejected the appeals as the appellants did not challenge the original assessment order through an appeal, making the refund claim impermissible. The decision was based on the Collector of Central Excise, Kanpur v. Flock (India) Pvt. Ltd. case.