1982 (12) TMI 193

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..... . Rekhi, Member (Tech.)]. - No one appeared for the appellant when the case was called for hearing today. Shri M. Chatterjee appeared for the Department. The Bench decided to proceed with the case on merits and heard Shri Chatterjee. 2. Shri Chatterjee pointed out that in this case the appellant was claiming refund of countervailing duty but the appellant had not filed any refund application un .....

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..... case. The appellants have admitted as much in their written memorandum of appeal when they state that their claim for refund was implied when the Appellate Collector accepted their contention that the goods were not weld metal electrodes. The Order. in-Original WA confined to the matter of Import Trade Control violation and there WA nothing in the said order relating to the matter of assessment .....

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