NEXT GENERATION BUSINESS POWER Vs. CC, ICD

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal dated 4.8.2004 which upheld the Order -in -Original that rejected the refund claim of the appellant.

(2.) THE relevant facts that arise for consideration are that the appellant filed a refund claim for an amount of Rs. 2,59,912/ - as being paid in excess by them.

(3.) THE appellant imported goods namely U.P.S. and filed bill of entry under Chapter Heading 8504.40 which attracted customs duty of 25% basic, 10% surcharge, 16% C.V.D., and 4% SAD. The assessing officer assessed the goods under Chapter Heading 8543.89 attracting duty 35% basic, 10% surcharge, 16% CVD, and 4% SAD. The appellant did not file any appeal against this assessment, nor did he pay the customs duty 'under protest'. The appellant filed refund claim subsequently after the decision of the Tribunal on the classification of the said goods under Chapter Heading 8504 in some other case. The adjudicating authority rejected the refund claim and on appeal the Commissioner (Appeals) also concurred with the views of the adjudicating authority. Hence, this appeal.