2008 (8) TMI 889

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....dent. ORDER In these two cases the issue involved is one and the same and hence, I am taking up the matter for decision. 2. The learned advocate stated that the appellant is a renowned Institute namely Indian Institute of Science. At the time of import of the goods, there was some defect in their software, subsequently, while filing the bills of entries they could not claim the benefit of ....

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.... 2009 (15) S.T.R. 752 (Tribunal) wherein it has been held that filing of refund claim itself is a challenge of assessment order. In the said decision, the Tribunal has distinguished the Priya Blue case (supra) and Collector v. Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) case relied on by the department. The learned advocate urged that in this case, purely due to clerical error the appel....