2017 (1) TMI 340

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..... nt whatsoever. In these circumstances, where the original assessment has not been challenged by the importer refund cannot be granted - reliance placed in the case of PRIYA BLUE INDUSTRIES LTD. Versus COMMISSIONER OF CUSTOMS (PREVENTIVE) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - appeal allowed - decided in favor of REVENUE. - C/565/07 - A/94245/16/SMB - Dated:- 2-12-2016 - Mr. Raju, Member .....

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..... by the order, the Revenue is in appeal before the Tribunal. 2. Revenue has argued in the said appeal that since the assessment has not been challenged by the importer, no refund can be sanctioned. In these circumstances, it was not open to the Commissioner (Appeals) to remand the matter for reassessment on his own. 3. None appeared for the respondent. 4. I have gone through the rival .....

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