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2017 (2) TMI 942 - CESTAT MUMBAIRefund claim - rejection on the ground that against the order of determining the annual capacity of production passed by the Commissioner, the appellant did not file any appeal - Held that: - the appellant has not challenged the order of the Commissioner determining the number of chambers and the duty thereof. Unless until the order of the Commissioner is set aside or modified as per the claim of the appellant, the refund claim is not matured. In fact the appellants have not challenged the order of the Commissioner, they are not entitled for the refund - appeal dismissed - decided against appellant.
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