2005 (4) TMI 101 - AT - Customs

Summary

The appellate tribunal directed a refund to M/s. Best & Co. if adjudication was not completed by 31-12-2004. The Revenue stated that adjudication was done, so no refund was due. The tribunal found no merit in the refund request due to the appropriation of the amount to the Government. The case was closed with no further action required.