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2015 (1) TMI 841 - CESTAT AHMEDABADDenial of refund claim - whether appellant is entitled to refund of ₹ 13,33,792/- which was paid by the appellant as a result of an order passed by Gujarat High Court - Held that:- there was a valuation dispute regarding inclusion of cost of transportation and insurance in the assessable value of the Ships imported for ship breaking. This issue was decided against the appellant vide CESTAT order No. A/359/WZB/2004/C-1 - M/125/WZB/04/C-1 dated 10.03.2004. Learned advocate appearing on behalf of the appellant could not bring to the notice of the bench whether any appeal was filed by the appellant against CESTAT order dated 10.3.2004 where issue on merits was decided against them. Once an issue is decided against the appellant on merits, it cannot be appreciated as to how refund is being pressed on the issue without challenging that order dated 10.3.2004 passed by CESTAT. - Decided against assesse.
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