2013 (11) TMI 788

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....(AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim has been rejected following the decision of Priya Blue Inds. Ltd. - 2004 (172) E.L.T. 145 and Flock (India) P. Ltd. - 2000 (120) E.L.T. 285 wherein the Hon'ble Apex Court held that without challenging the assessment, refund claim cannot be filed. 2. The facts of the case are that....

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....lant did not claim Notification 21/2002 but he has complied with all the condition of Notification at the time of filing of bill of entry. It is the duty of the assessing officer to assess the goods properly. In these circumstances, when he realised that they paid duty which was not warranted, therefore they are entitled to refund claim as held by Aman Medical Products - 2009-TIOL-566-H.C.-Del. = ....