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2018 (12) TMI 1432 - AT - CustomsRefund claim - refund rejected on the ground that they had not filed appeal against the earlier assessment order - Held that:- This Tribunal in the earlier round of litigation observed that the goods were exported on 23.9.97 and thereafter re-imported, processed and re-exported within six months. Thus, it was concluded that the conditions of the Notification No. 158/95-Cus are satisfied - rejecting the refund claim in the denovo proceedings stating that the original order rejecting the refund claims were not challenged, is contrary to the remand order of this Tribunal dt. 18.3.2004, hence deserves to be set aside - appeal allowed - decided in favor of appellant.
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