2008 (8) TMI 889

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Sambi Reddi, JDR, for the Respondent. 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 entrie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of Aditya Birla Nuvo Ltd. v. CC, Bangalore - 2008 (222) E.L.T. 249 (Tri.-Bang.) = 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 depa....