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2017 (3) TMI 1664 - AT - CustomsRefund claim - rejected on the ground that the appellant cannot claim the refund directly without challenging the assessment order (bill of entry), in view of the Apex Court decision in the case of Priya Blue Industries ltd. vs. Commissioner [2004 (9) TMI 105 - SUPREME COURT OF INDIA]? - Held that: - 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 - appeal dismissed - decided against appellant.
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