TMI Blog2013 (6) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... to be solved first. The only mode for solving the same was filing an appeal there against before the higher appellate forum. The origination of refund claim would come subsequently, as a consequence of the decision of the higher appellate forum, on the disputed issue. As such, agree with the DR that direct filing of refund claim before settling the dispute on the availability or otherwise of the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey claimed exemption from the counter-veiling duty (CVD) under Notification No. 13/2006, Sl. No. 5. However, the said claim of the appellant was not accepted by the Revenue authorities who denied the benefit of the said exemption notification in respect of CVD. The appellants accordingly paid the duty and got the goods cleared. 3. Subsequently they claimed refund of CVD paid at the time of clear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 5. It can be easily seen from the above facts that there was a list between the respondent and the Revenue, which was required to be solved first. The only mode for solving the same was filing an appeal there against before the higher appellate forum. The origination of refund claim would come subsequently, as a consequence of the decision of the higher appellate forum, on the dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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