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TMI Blog2009 (3) TMI 800X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. 2. Applicant filed an Application for early hearing of the Appeal. As the issue involved in this Appeal is covered by the decision of the Hon ble Supreme Court in the case of Priya Blue Industries Ltd. v. CC (Prev.) - 2004 (172) E.L.T. 145 (S.C.) therefore the request for early hearing is allowed and Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Flock (India) Pvt. Ltd. - 2000 (120) E.L.T. 285 (S.C.) = (2000) 6 Supreme Court Cases 650 and in the case of Priya Blue Industries Ltd. (supra). 5. In reply the contention of Appellant is that the facts of the present case are different from the facts of the case before the Hon ble Supreme Court. In the present case the assessment order was passed and duty was paid. However, before loading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to duty and assessment order was passed and appropriate duty was paid. Thereafter the Appellant without challenging the assessment order filed the refund claim claiming the benefit of a Notification. The Hon ble Supreme Court in the case of Flock (India) Pvt. Ltd. and Priya Blue Industries Ltd. (supra) held that the refund claim is not an Appeal proceedings and the Officer considering the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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