9911796707
TMI Blog2007 (3) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order]. - Heard both sides. 2. The appellant filed this appeal against the impugned order whereby the claim of the appellant was rejected on the ground that the appellant had not challenged the assessment order and the lower authority relied upon the decision of Hon ble Supreme Court in the case of CCE v. Flock (India) Pvt. Ltd. reported in 2000 (120) E.L.T. 285 and M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shari Steels v. Collector reported in 2000 (115) E.L.T. 320. 4. The contention of the Revenue is that the appellant had not challenged the assessment order, therefore, the claim is not maintainable. It is also contended by the Revenue that all the refund claims are subject to the provisions of unjust enrichment and relied upon the decision of Hon ble Supreme Court in the case of the Sahakari Kha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are only asking for correction of clerical mistake whereby the wrong currency was mentioned. The appellants are not challenging the assessment order on merits, therefore, in view of the above decision of Hon ble High Court, I find merit in the contention of the appellant hence impugned order is not sustainable where the claim of the appellants was rejected. 8. The refund claim of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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