2018 (3) TMI 656

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.... J. For The Appellant : Sri.Anil D. Nair Sri.P. Jinish Paul Sri.Joseph Gopuran Kum.Mekhala M.Benny Sri.R.Sreejith For The Respondent : Sri. Ramavarma Reghunathan Thamburan And Sreelal N. Warrier JUDGMENT Antony Dominic, Ag. C.J. Heard the learned counsel appearing for the appellant and the learned Standing Counsel appearing for the respondents. 2. These appeals are filed aggrieve....

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....both the sides and the judgments cited by both the parties, I am of the considered opinion that the judgment relied upon by the learned counsel is not applicable in the facts and circumstances of the case and there is no infirmity in the impugned order as the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case. ....