TMI Blog2021 (11) TMI 285X X X X Extracts X X X X X X X X Extracts X X X X ..... iled against the assessment of Bills of Entry but the Bills of Entry were admittedly re-assessed by the assessing officer in terms of Section 149 of the Customs Act, 1962. Once, the Bills of Entry was reassessed by the Revenue thereafter if neither side is aggrieved with the said re-assessment, it attained finality. In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the same under Section 149 of the Customs Act, 1962. Once, the Bills of Entry has been re-assessed and the refund is arising out of it, there is nothing exist against which any appeal need to be filed. Therefore, the contention of the Revenue that appellant has not filed appeal against the Bills of Entry is absolutely incorrect. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of Bills of Entry. He submits that the Bills of Entry can be re-assessed not only under Section 128 but the re-assessment by rectification or amendment of Bills of Entry under Section 149 or under Section 154 is legally permissible. Therefore, merely because appeal was not filed under Section 128 cannot be the reason for rejecting the refund claim. He submits that this issue has been considered by the Hon ble Bombay High Court thereafter the Commissioner (Appeals) was bound to follow this order being binding precedent that too of the jurisdictional High Court. He placed reliance on the following judgments: (i) SRF Ltd. Vs. Commissioner of Customs, Chennai 2015 (318) E.L.T. 607 (S.C.) (ii) ITC Ltd. Vs. CCE, Kolkata-IV, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is between the appellant and the department with regard to the re-assessment of the Bills of Entry, the contention of the Revenue to file appeal is baseless and not acceptable. The Commissioner heavily relied upon the judgment of ITC Ltd. (Supra), wherein it was held that against the assessment of Bills of Entry, the assessee cannot come directly with a refund unless and until the assessment of Bills of Entry is challenged and decided in favour of the assessee. In the present case rather, ITC Ltd. case directly supports the appellants case as the without challenging the assessment, Revenue on their own re-assessed the Bills of Entry. Once the reassessment is acceptable to both the sides and if any refund arising out of said re-assessment, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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