2000 (12) TMI 369 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal of M/s. Gokul Metallizers Pvt. Ltd. for a refund claim of Rs. 1,14,650 as they did not file an appeal against the assessment. The Tribunal cited Supreme Court decisions stating that a party cannot question the correctness of an order later by filing a refund claim if they did not appeal the original order. The appeal was rejected based on this settled legal position.