in reply to TCP Tunnel via an HTTP Resource...

A) Not that way. You will be violating HTTP protocol and that wont get through proxy. Even an IDS might rise an alarm, if target network use such a device. Easy detectable, generaly not working.

But there is a solution. Split TCP stream to a 'packets' of data and then transfer these data as a 'CGI script' arguments. Maybe like this:

/cgi-bin/covert.pl?data=34a5c7ef04 /cgi-bin/covert.pl?data=20374a53752042
The back channel will be the 'CGI' response. This way you are efectively making a covert channel, practicaly undetectable. But very slow one :-)

B) look for httunel on freshmeat