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2013 (8) TMI 653 - AT - CustomsRefund claim - Assesse had imported bales of Scoured New Zealand Wool -The goods were assessed to duty by the Customs Department and the Assesse cleared the goods on payment of Additional Customs Duty – Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty in terms of exemption Notification No.20/2006-Cus - Held that:- Order passed by the Commissioner (Appeals) to be sustained – relying upon CCE, Kanpur vs. Flock (India) Pvt. Ltd.[ 2000 (8) TMI 88 - SUPREME COURT OF INDIA ] - in absence of an appeal challenging the assessment order, no refund application is maintainable for excess amount of duty, if any, paid. It is also observed that if an assessee fails to challenge an order of assessment issued by proper authorities, but resorts to file a refund claim for relief, then such approach would disturb the very scheme of the statute and would create uncertainty in the process of levy and collection of duty – Decided against assesse.
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