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2013 (6) TMI 577 - AT - CustomsRefund claim - Whether can filled by the respondent directly, without first challenging the assessment order - benefit of Notification No. 13/2006 denied by the Customs Authorities - Held that:- There was a list between the respondent and the Revenue, which was required to be solved first. The only mode for solving the same was filing an appeal there against before the higher appellate forum. The origination of refund claim would come subsequently, as a consequence of the decision of the higher appellate forum, on the disputed issue. As such, agree with the DR that direct filing of refund claim before settling the dispute on the availability or otherwise of the notification, is not in accordance with the law declared by in the case of Priya Blue Industries Ltd. vs. CC (Preventive) ( 2004 (9) TMI 105 - SUPREME COURT OF INDIA).
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