TMI Blog2017 (6) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case - refund rightly rejected - appeal dismissed - decided against appellant. - C/250/2008-SM - 20767/2017 - Dated:- 24-5-2017 - SHRI S.S GARG, JUDICIAL MEMBER None For the Appellant Mr. Pakshirajan, AR, For the respondent ORDER Per: S.S GARG The present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. The lower authority vide his Order-in-Original No.202/2006 dated 15.11.2006 held that the assessment is final due to the fact that the appellant did not protest the enhancement during the assessment but at a later date vide his letters, after the assessment was over as well as did not prefer any appeal to the appellate authority. Aggrieved by the said order, the appellant filed appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaking order as per the Circular No.16/2003 dated 17.3.2003. It has also been stated in the appeal that the decision in the case of Priya Blue Industries and Flock (India) Pvt. Ltd. decided by the Supreme Court have no applicability in the present case as alleged in the show-cause notice. It has further been stated that the Customs authority has not given any reason or evidence for enhancing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18.11.2016. He further submitted that in the case of Commissioner of Customs Vs. ACE Designers [2015 (329) E.L.T 109 (Mad.)] , the Hon ble High Court of Madras has held that refund claim without challenging the order of the assessment cannot be made. 8. After considering the submissions of AR and after going through the grounds of appeal, I am of the considered opinion that there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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