2007 (1) TMI 410

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..... ainst the Order-in-Appeal No. C. Cus. 702/2004 dated 30-9-2004, passed by the Commissioner of Customs (Appeals), Chennai. 2. The issue relates to rejection of refund claim on account of time-bar. The Original authority has stated that the refund claim was received in the Customs House on 25-7-2003 while duty was paid on 11-6-2002 as the refund application was not filed in the Customs House withi .....

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..... nnot be granted because the original assessment was not challenged and by following ratio of Priya Blue Industries Ltd. case reported in 2004 (172) E.L.T. 145 (S.C.)], refund is not admissible. Moreover it has been held by the Hon ble Apex Court in case of Assistant Collector of Customs v. Anam Electrical Manufacturing Co. [1997 (90) E.L.T. 260 (S.C.)] that even in the case of illegal levy the tim .....

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