2008 (10) TMI 557

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..... The appellants herein had imported 35 MT of Titanium Di-oxide and bonded the same in CWC warehouse at Patalganga, under warehousing bill of entry dated 27-3-1997. They filed an ex-bond bill of entry dated 16-7-1997 for clearance of 26.250 MT on payment of duty. The consignment was cleared on payment of duty together with interest, as the benefit of exemption in terms of Notification 204/92-C .....

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..... the refund claim could not be entertained unless the assessment was successfully challenged; hence this appeal. 2. I have heard both sides. 3. I find force in the submission of the appellants that since the Revenue had not filed any appeal against the adjudication order entertaining the claim for refund, the admissibility of refund attained finality and hence it was not open to the Commission .....

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