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2016 (12) TMI 14 - CESTAT BANGALORERefund claim - whether the rejection of refund claim on the ground that the appellants cannot claim the refund directly without challenging the assessment order is justified? - reliance placed on the decision of the case of M/s Priya Blue Industries Ltd. Vs. Commissioner of Customs [2004 (9) TMI 105 - SUPREME COURT OF INDIA] by learned A.R. where it was held that the refund cannot be claimed directly without challenging the assessment order - the learned counsel placed reliance on the case of Aman Medical Products Ltd. Vs. Commissioner of Customs, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT] and laid that the question of reassessment by way of challenging the assessed Bill of Entry would arise only in case where there is a lis or dispute between the assessee/importer and the Department, thus, assessments need not to be challenged. Held that: - I am of the considered opinion that the judgment relied upon by the learned counsel is not applicable in the facts and circumstances of the case and there is no infirmity in the impugned order as the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case. Refund rightly rejected - appeal dismissed - decided against appellant.
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