TMI Blog2008 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... rect in retaining the excess duty and reject the refund claim on the ground that the assessment has not been challenged - verification can be done whether the duty change was not incorporated in the EDI system - appeal is allowed by way of remand - C/472/2008 - 1121/2008 - Dated:- 24-9-2008 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Pradyumna G.H., Advocate, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to file an appeal before the Commissioner of Customs (Appeals), as the assessments had been finalized and same has not been challenged by them. The Commissioner (A) relying on the decision of the Hon'ble Apex Court in the case of M/s. Priya Blue Industries Ltd. v. CC (Preventive) - 2004 (172) E.L.T. 145 (S.C.) upheld the order of the lower authority in rejecting the refund claim on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rate on account of problems in EDI. He said that the Commissioner (A) has rightly upheld the decision of the lower authority by relying on the M/s. Priya Blue case (supra). He stated that the appellant has never made this point before the lower authorities. This fact was not even mentioned in his application for refund, hence, he requested the Tribunal to uphold the impugned order. 6 . On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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