2017 (2) TMI 942

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..... oner determining the number of chambers and the duty thereof. Unless until the order of the Commissioner is set aside or modified as per the claim of the appellant, the refund claim is not matured. In fact the appellants have not challenged the order of the Commissioner, they are not entitled for the refund - appeal dismissed - decided against appellant. - E/3719/05 - A/85436/17/EB - Dated:- 19-1 .....

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..... . Subsequently they filed a refund claim in respect of duty attributed to 0.66 chambers. Sanctioning authority rejected the claim on the ground that against the order of determining the annual capacity of production passed by the Commissioner, the appellant did not file any appeal. Against the adjudication order. The appellant filed appeal before the Commissioner (Appeals) which came to be rejecte .....

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..... missions made by the learned DR and perused the records. 4. We find that the appellant s claim is that the chamber represented the galleries cannot be taken for determining the annual production capacity, therefore, the duty was wrongly determined, since the appellants have paid duty under protest, the same should be refunded. We find that the Commissioner vide order dated 14/07/1999 determined .....

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