TMI Blog2003 (4) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 606/01, dated 27-9-2001, by which the ld. Commissioner has held that it was not open to the assessee to question the correctness or otherwise of the order of assessment subsequently by filing the claim of refund. He therefore, upheld the order of the lower authority by rejecting the refund claim. 2. Ld. Advocate Shri N. Venkataraman submits that they had filed the refund claim before the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eported in 2002 (143) E.L.T. 482 (S.C.), wherein the Apex Court has held that there is no question of the appellants seeking amendment before the Assistant Collector of Customs himself and it was in that light that the issue had to be decided and the Tribunal had mis-directed itself on this issue. The Apex Court had set aside the order of the Assistant Collector of Customs, the Collector (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of bill of entry. He further submitted that the Supreme Court judgment rendered in the case of CCE, Kanpur v. Flock India Pvt. Ltd. reported in 2000 (120) E.L.T. 285 (S.C.) = 2000 (40) RLT 131 (S.C.) was distinguished by the Hon'ble Tribunal in the case of Mecon Ltd. v. CC, Calcutta reported supra. He, therefore, submits that the matter may be sent back to the original authority for deciding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner and remand the matter to the lower adjudicating authority for processing the refund claim as it is not necessary that the assessment should have been challenged by filing appeal against the assessment because the refund claim itself is a challenge to the assessment order passed by the department. We therefore, set aside the impugned order and remand the matter to the lower adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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