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2008 (8) TMI 261 - AT - CustomsRefund claim of duty paid in excess by mistake - apex court’s ruling rendered in Flock (India) case and Priya Blue Industries case is to the effect that, where duty was paid as assessed, its refund cannot be claimed by the assessee without the assessment order being set aside in a statutory appeal and that an assessment order cannot be challenged by way of a refund claim. This ruling is squarely applicable to the instant case - therefore, original authority rightly rejected the claim on the ground that the order of assessment had not been modified in appeal
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