2006 (6) TMI 405

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....m 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 decision is not applicable, inasmuch ....