Per M.V. Ravindran : This appeal is directed against the Order-in-Appeal No. 14 (CRC)/2007 (JNCH) dated 26.3.2007.

2. The relevant facts that arise for consideration are that the appellant imported Sub Assembly of Indoor Unit with Remote Controller wall Mount Type 1.5T etc. vide Bill of Entry No. 743220 dated 12.4.2006. The said Bill of Entry was presented for assessment before the authorities alongwith all the evidence like commercial invoice, packing list, Bill of Lading etc. The said Bill of Entry was filed and the number of packets, which were declared as "consignment of 3624 packets", while calculating the amount of duty payable, the value was considered for the quantity of 3931 packets, which was invoiced by the foreign supplier. On noticing that there is error while calculating the assessable value, the appellant filed refund claim for the excess duty paid by them due to this error. The adjudicating authority as well as the Commissioner (Appeals) rejected the said refund claim on the ground that the appellant cannot take the route of refund claim for re-assessment of the said Bill of Entry, which attained finality. Hence, this appeal.

3. The ld. Advocate draws my attentio