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2015 (12) TMI 169 - AT - CustomsRefund claim - appellants had not challenged the assessment order by way of filing an appeal - Held that:- Ratio of the aforesaid judgement of Delhi High Court (which had duly taken note of and distinguished the Supreme Court judgements in the case of Flock (India) Pvt. Ltd. (2000 (8) TMI 88 - SUPREME COURT OF INDIA) and Priya Blue Industries (2004 (9) TMI 105 - SUPREME COURT OF INDIA) on the basis of which the appellants refund claims were rejected by lower authorities) is squarely applicable to the facts and circumstances of these appeals. - matter remanded back - decided in favour of assessee.
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