2018 (3) TMI 656

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....nil 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 aggrieved by the order passed by the Customs, Ex....

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....e 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. In view of my discussion above, the impugned order is ....