Appeal not required to be filed for Refund of Duty paid based on mere letter from Department

Insecticides India Limited Vs C.C. Jamnagar (Prev) (CESTAT Ahmedabad) The point of dispute is as to whether before filing the refund claim of the excess duty paid due to errors / mistakes, the assessment order was required to be challenged. I find that this very issue had been dealt with by the Tribunal in the cases of Tata Iron & Steel Co. Ltd. v. CC (Port), Kolkata (supra) 2006 (202) E.L.T. 719 (Tri. – Kolkata) = 2008 (10) S.T.R. 515 (Tri. – Kolkata and Celcius Refrigeration Pvt. Ltd. v. CC, New Delhi (supra), 2007  (213) E.L.T. 364 (Tri. – Del.) wherein the Tribunal has h...