2006 (6) TMI 405

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..... im has been rejected by the Commissioner (Appeals), by following the Hon'ble Supreme Court's decision in the case of Flock India Ltd., reported in 2000 (120) E.L.T. 285 (S.C.) = 2000 (40) R.L.T 131 (S.C.) on the ground that there was no challenge to the assessment order and, as such, refund claim cannot be entertained. However, I find that the ratio of the said decision is not applicable, inasmuch .....

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..... e may be." Inasmuch as the excess duty was paid by the appellants, as a result of wrong calculation by applying the wrong conversion rate, the non filing of appeal against the assessment order will not come in the way of the appellant's right to claim excess duty paid by them. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellants. (Pronounce .....

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