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2020 (4) TMI 245 - CESTAT HYDERABADRefund of excess customs duty paid - refund rejected on the ground that before filing a refund claim, the appellant should have first challenged the assessment of the bills of entry which they did not do - whether the appellant is entitled to refund of excess duty paid when the bills of entry are finalised or otherwise? - HELD THAT:- This issue has been a point of contention and Hon’ble Apex Court in the case of Flock India Pvt Ltd., [2000 (8) TMI 88 - SUPREME COURT] and Priya Blue Industries Ltd., [2003 (11) TMI 600 - SC ORDER] held that the assessment order has to be first challenged before a refund claim can be filed under Section 27. The reason for this is the Officer sanctioning the refund cannot sit in judgment on the assessment done by the Assessing Officer. An assessment is a quasi judicial function exercised by the Assessing Officer against which an appeal lies before the Commissioner (Appeals) and not before the Officer sanctioning the refund. Sanction of refund is a mere mechanical process of seeing if duty was paid in excess and refunding the same. No refund can be claimed in respect of any assessment including self assessment unless the assessment itself is challenged and set aside by the appellate authority - Appeal dismissed - decided against appellant.
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