2006 (6) TMI 405

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....  The appellant's refund claim 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 d....