TMI Blog2008 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. - C/314/2004 - 770/2008 - Dated:- 7-7-2008 - Shri T.K. Jayaraman, J. REPRESENTED BY : S/Shri M.G. Varadarajan and S. Raghu, Advocates, for the Appellant. Shri K. Sambi Reddi, JDR, for the Respondent. [Order (Oral)]. This appeal has been filed against Order-in-Appeal No. 648/2006-Cus., dated 1-1-2007 passed by the Commissioner of Customs (A), Cochin. 2. I heard both sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment, even when the first test result against them, they paid the duty only under protest and also asked for retest. If this is not challenging the assessment, then what else is it? He further invited to the judgment of the decision of Chennai Bench rendered in the case of Styleman v. CC, Chennai as reported in 2006 (198) E.L.T. 559 (Tri.-Chennai) wherein in an identical circumstance, the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sisted the stand of the department. This is actually a challenge to the assessment carried out by the department. Hence, rejection of the refund claim on the ground that the assessment order was not challenged is not at all correct. An identical situation was examined in the decision of Chennai Bench cited supra. In my view, the appellant is rightly entitled for the refund of the higher duty alrea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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