2015 (11) TMI 693 - SCH - Customs

Refund claim - Classification of goods - Held that - CESTAT has merely gone into the issue of classification and has not dealt with the issue which was really involved viz. whether the respondent was entitled to refund or not. That appeal in any case against the order of rejection qua refund claim preferred by the assessee was not maintainable as held by this Court in Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) 2004 (9) TMI 105 - SUPREME COURT OF INDIA . - Impugned order is set aside - Decided in favour of Revenue.

Summary

The Supreme Court allowed the appeal and set aside the order of the CESTAT regarding the refund claim for VSAT terminal equipment used in television broadcasting. The CESTAT had only addressed the issue of classification, not the entitlement to refund.