2000 (11) TMI 413

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..... e Respondents. [Order per : G.A. Brahma Deva, Member (J)]. Arguing for the appellant Shri Swaminathan submitted that refund application has been rejected by the authorities below on the ground that the party has paid the duty based upon the approved price declaration and revised declaration was filed subsequent to the clearance. He submitted that there is no such restriction in Rule 173 .....

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..... appeal it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that the adjudicating authority had committed an error in passing his order . He submitted that on the same analogy refund claim cannot be granted. Shri Swaminathan submitted that facts and circumstances of the case are distinguishable a .....

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