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2014 (11) TMI 492 - AT - CustomsDenial of refund claim - Final assessment of bill of entry already done - whether the refund claim can be entertained when the person asking for refund has not challenged the assessments made finally on the bills of entry - Held that:- before issue of Circular dated 06.11.1997, another Circular dated 22.1.1985 was existing. Para -2 of the circular dated 06.11.1997 highlights the lapses pointed out by the CAG’s audit regarding assessments made with respect to such conversions of vessels from foreign run to costal run. As a modification to the exisitng Circular an alternative method of duty payment on the ship’s stores etc., required to be consumed during the costal run, was extended to the importers. However, assessment with respect to duty paid on estimated quantity of ship stores consumed in costal run was also required to be made provisionally. In the light of prescribed procedure respondent was required to keep on record the fact that vessel after running on coastal run for some time will again taken out for foreign run and that appellant will be seeking refund claim of the excess duty paid. In the absence of compliance with the prescribed procedure, it cannot be said that duty assessments made on the bill of entry were provisional. Findings recorded by the first appellate authority to that extent are not legally correct. Once it is held that assessments made by the Revenue on the bills of entry were final then the judgments relied upon by the learned AR become relevant. refund claim contrary to the assessment orders is not maintainable without that order of assessment being modified in appeal - Following decision of Priya Blue Industries Limited [2004 (9) TMI 105 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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