2009 (7) TMI 1212

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....dent. ORDER Heard both sides. 2. Revenue filed this Appeal against the impugned order whereby the refund claim of the Appellant was allowed after relying upon the decision of Hon'ble Supreme Court in the case of Karnataka Power Corpn. Ltd. v. Commissioner of Customs - 2002 (143) E.L.T. 482 (S.C.). 3. The contention of Revenue is that the Hon'ble Supreme Court in the case of Priya Blu....

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....n Associates v. CC (Import), Mumbai, reported in 2009 (236) E.L.T. 23 (Bom.). The contention is that in the above decisions after considering the decision of Karnataka Power Corpn. Ltd. and Priya Blue Industries (supra) it is held that in case the assessment order is not challenged the refund is not maintainable. Therefore the impugned order is not sustainable. 4. Contention of Respondent is....