2009 (10) TMI 764

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.... Agarwal, SDR, for the Appellant. Shri T. Vishwanathan, Advocate, for the Respondent. ORDER These appeals filed by the Revenue are directed against four orders of the Commissioner (Appeals). The respondent (assessee) had filed four refund claims under Section 27 of the Customs Act, which were rejected by the original authority. They preferred appeals to the Commissioner (Appeals) and the ....

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....om the Tribunal's Larger Bench decision in CC, Nhava Sheva v. Eurotex Industries & Exports Ltd. - 2007 (216) E.L.T. 137 (Tri.-LB). In all the cited cases, it was held to the effect that an assessment order could not be challenged by way of a refund claim. We have heard the learned counsel also, who has sought to justify the decision of the Commissioner (Appeals). 3. After giving careful conside....