2011 (8) TMI 568 - AT - Customs

Refund Claims - Held That - Without challenging the assessment order claim of refund is not maintainable and the assessee cannot challenge the assessment by way of filing a refund claim. Priya Blue Industries Ltd vs CC (Preventive) (2004 - TMI - 47045 - SUPREME COURT OF INDIA) and Collector of Central Excise Kanpur vs Flock (India) Pvt Ltd (2000 - TMI - 45478 - SUPREME COURT OF INDIA)

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal as the refund challenging the assessment order is not maintainable without filing an appeal. The decision is based on Supreme Court rulings in the cases of Collector of Central Excise, Kanpur vs Flock (India) Pvt Ltd and Priya Blue Industries Ltd vs CC (Preventive).