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TMI Blog2018 (3) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter to the original adjudicating authority, who would verify the fact of payment of duty under protest by M/s Godrej & Boyce or alternatively the assessment being provisional - appeal allowed by way of remand. - Appeal No. E/1273/07 & E/220/08 - ORDER NO. A/85482-85483/2018 - Dated:- 28-2-2018 - MRS. ARCHANA WADHWA, MMBER (JUDICIAL) AND SHRI RAJU, MEMBERE (TECHNICAL) Shri Advait Set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trol of Department of Space or Department of Atomic Energy or the Defence Research Development Organization of the Govt. of India and is registered with the Govt. of India in the Department of Scientific and Industrial Research. The claim of M/s Godrej Boyce was not accepted by the Revenue and vide their letter dated 28.10.2005 written by their Range Superintendent, Revenue intimated M/s Godrej ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court in the case of Flock (India) Pvt. Ltd. - 2000 (120) ELT 285 (SC), the direct filing of refund claim, without first challenging the assessments, cannot be entertained. 2.2 As such, it is seen that the dispute in the present appeal relates to the fact as to whether the assessment at the end of M/s Godrej Boyce were final or not. 3. Learned Advocate appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority, who would verify the fact of payment of duty under protest by M/s Godrej Boyce or alternatively the assessment being provisional. Inasmuch as the legal position is clear and stand settled by the above referred decision of the Hon'ble Supreme Court in the case of Flock I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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