2008 (12) TMI 601

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..... r hearing today, but none appeared for the appellants in spite of notice nor there is any request for adjournment. I, therefore, heard the learned DR and perused the records. 2. The brief facts of the case are that the appellants have imported Bi-metal Band Saw Blades from Germany and cleared the same on payment of duty. Later on, they realized that they have incorrectly applied die rate per met .....

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..... set aside and since in this case the assessment was not challenged, refund could not have been sanctioned. 3. I have considered the submission. I find that in this case, it was an appeal filed by the importer, who has challenged the order only on the ground that since the incidence of duty has not been passed on to his customers, the refund should be sanctioned to him instead of crediting the sa .....

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