INDIAN TELEPHONE INDUSTRIES LTD. Vs. CC

JUDGEMENT

(1.) This appeal has been directed by the appellants against the impugned Order -in -Appeal vide which the Commissioner (Appeals) has affirmed the order of the adjudicating authority who dismissed the refund claim of the appellants.

(2.) It has been fairly conceded by the learned counsel that the refund claim is hit by the ratio of law down by the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. v. CC (Preventive), 2004 (172) ELT 145 (SC) wherein it has been ruled that unless the assessment order is challenged by the assessee, no refund claim can be lodged by him for the refund of the duty paid under the said order. In the instant case also, the assessment order on the bill of entry was never appealed against by the appellants for challenging its correctness. Having accepted that order, their refund claim is not legally maintainable. Therefore the impugned order of the Commissioner (Appeals) is upheld.

(3.) The appeal of the appellants is dismissed.