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Issues involved:
The appeal against the impugned order-in-appeal reversing the refund allowed by the Deputy Commissioner of Customs u/s 17 of the Act, based on the appellants' claim for concessional duty rate. Summary: The appellants imported thermo plastic polyurethane resin, paid duty at standard rate, and later claimed refund under Notification No. 345/86-Cus for concessional duty rate. The Deputy Commissioner allowed the refund, but the Commissioner (Appeals) reversed this decision citing M/s. Flock (India) Ltd. v. Collector of Central Excise, stating that failure to challenge the original assessment order rendered the refund claim inadmissible. The appellants contended that the Commissioner (Appeals) exceeded his authority by considering the Apex Court judgment, arguing that the legal ground was not raised earlier. However, the Commissioner (Appeals) was justified in reversing the decision as the law was clear and the assessment order had become final. The Revenue challenged the validity of the refund claim, emphasizing that the duty was paid without protest and the assessment order was not contested. The Commissioner (Appeals) correctly upheld the Revenue's argument, in line with the Apex Court ruling, and dismissed the appeal for lack of merit. In conclusion, the Commissioner (Appeals) acted within his jurisdiction by applying the law laid down by the Apex Court, and the decision to dismiss the appeal was legally sound and valid.
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