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2017 (3) TMI 450 - CESTAT MUMBAIRefund claim - N//N. 11/2005-Cus dated 1st March 2005 - denial on the ground that refund claim was not accompanied by any order-in-appeal as required following the ratio of the decision of the Hon’ble Supreme Court in Priya Blue Industries Ltd v. Commissioner of Customs (Preventive) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - Held that: - the order of the original authority is not a rejection of the refund claim but identifies lacunae that impede processing of the claim. It also goes on to advice the applicant to either produce an order-in-appeal setting aside the assessment or to get the bill of entry re-assessed - As the order of the adjudicating authority is not a rejection of the refund claim and as the impugned order has not set aside the return of the claim as ordered by the original authority there is no reason for interference by the Tribunal - appeal rejected - decided against Revenue.
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