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2010 (8) TMI 737 - CESTAT, NEW DELHIWrit petition – Refund - in cases where there are assessment orders and they are not challenged by way of appeal, it is not open to the parties to such proceedings to question the correctness of such orders in refund proceedings, while holding that the same proposition may not be attracted in cases where no assessment order is passed, no infirmity in the impugned order and therefore, the appeal fails and is hereby dismissed. [See: Priya Blue Industries (2004 -TMI - 47045 - SUPREME COURT OF INDIA) and Flock (India) (2000 -TMI - 45478 - SUPREME COURT OF INDIA)]
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