Refund claim rejected for failure to challenge self-assessment order on valuation of goods.

The CESTAT dismissed the appeal for a refund of central excise duty under Section 11B of the Central Excise Act, 1944, due to the appellant's failure to challenge the self-assessment order regarding the valuation of goods. The appellant claimed excess duty payment due to incorrect valuation but did not contest the self-assessment order before the Commissioner (Appeals) or seek its modification. Consequently, the appellant could not address the applicability of Sections 4 or 4A for duty assessment in the refund proceedings, failing to prove entitlement to the refund claimed. .....

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