2017 (3) TMI 1664

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....ent 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 Priya Blue Industries Ltd Vs Commisisoner [....

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....resent 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 of this case. Because in the present case, th....

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....issioner [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 Customs, Kolkata [2016 (335) E.L.T. 693 (Tri.-....