TMI Blog2015 (11) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the order of rejection qua refund claim preferred by the assessee was not maintainable as held by this Court in 'Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive)' [2004 (9) TMI 105 - SUPREME COURT OF INDIA]. - Impugned order is set aside - Decided in favour of Revenue. - Civil Appeal No. 1102/2007 - - - Dated:- 29-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;) in the said appeal that the CESTAT has merely gone into the issue of classification and has not dealt with the issue which was really involved, viz., whether the respondent was entitled to refund or not. That appeal, in any case, against the order of rejection qua refund claim preferred by the assessee was not maintainable as held by this Court in 'Priya Blue Industries Ltd. v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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