Home Case Index All Cases Customs Customs + AT Customs - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 948 - AT - CustomsRefund claim - rejection on the ground that the appellants have not challenged the assessment of Bills of Entry as held by the Hon’ble apex court in the case of Priya Blue Inds. Ltd. vs. Commissioner of Customs(P) [2004 (9) TMI 105 - SUPREME COURT OF INDIA] wherein it was held that when the assessment has been finalised, no refund claim will be entertained without challenging the assessment - whether the refund claim filed by the appellants without challenging the assessment are maintainable or not? - Held that: - The present case is squarely covered by the decision of this Hon’ble Tribunal in the case of VST Industries [2006 (10) TMI 37 - CESTAT, MUMBAI], where the appellant claimed the refund of excess Custom duty on excess freight and without noticing the same, the Bill of Entry was assessed by the Customs Officer resulting in excess payment of Customs duty which was sought to be refunded. The facts of the case as well as present appeal are identical, inasmuch as on account of omission on the part of the Customs Officers to take note of the relevant factor, directly effecting the assessment, higher Customs duty was assessed, wherein the ratio of Hon’ble Supreme Court judgment in the case of Priya Blue have been distinguished. Accordingly, the objections raised by the Department and the findings of the Commissioner (Appeals), in the impugned order to the effect that the appellant is not eligible for any relief, in view of Supreme Court judgment in Priya Blue is not sustainable and deserves to be set aside - appeal allowed - decided in favor of appellant.
|