2017 (3) TMI 1664

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.... JUDGEMENT Per : S.S GARG The present appeal is directed against the impugned order dated 6.7.2014/21/07/2014 passed by Commissioner (Appeals) vide which the Commissioner of Customs (Appeals) rejected the appeal of the appellant on the ground that the appellant cannot claim the refund directly without challenging the assessment order, in view of the Apex Court decision in the case of M/s P....

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....als) who also rejected the same. Hence the present appeal. 2. Heard both the parties and perused the records. Learned counsel for the appellant submitted that the impugned order is not sustainable in law because, the respondent has failed to appreciate that the decision of the Hon'ble Supreme Court in the case of Priya Blue Industries cited supra is not applicable in the facts and circumstances....

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....he case of Priya Blue Industries Ltd. vs. Commissioner [2004 (172)E.L.T. 145 (S.C.) and Collector vs. Flock (India) Pvt. Ltd. [2000(120) E.L.T. 285(S.C.). He also submitted that the decision in the case of Aman Medical Products Ltd. (supra) relied upon by the learned counsel for the appellant has been distinguished by the Division Bench of the Tribunal in the case of CEAT Ltd. vs. Commissioner of ....

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....ts and circumstances has dismissed the appeal of the assessee claiming refund without challenging the assessment order. 7. After considering the submission made by both the sides and the judgements 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 i....