2002 (7) TMI 681

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..... [Order per : Smt. Archana Wadhwa, Member (J)]. Vide the impugned orders the authorities below have rejected the refund claim filed by the appellant on the ground that the customs duty has been paid by them in accordance with the classification made by the department and the appellant has not challenged the classification list in respect of the imported goods. Inasmuch as the assessments on t .....

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..... y subsequently by filing a claim for refund. In the instant case also we find that the appellants refund claim is based upon the classification of the imported items i.e. HCL Synthesis Furnace Parts, which have been classified by the Revenue under Chapter 68. The appellants refund claim is based upon their plea that the correct classification of the imported goods falls under Chapter 84. However .....

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