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2015 (4) TMI 990 - HC - CustomsRefund claim - Reassessment - Whether re-assessment can be permitted at the refund stage when the order of assessment is final and not appealed against or not - Held that:- New notification is pressed into service, at a belated stage, for claiming refund of the excess duty paid and without challenging the order of assessment. The facts in the present case are clearly distinguishable as we find that a new plea is taken at the time of refund by placing reliance on Notification No.18/2000-Cus. The assessment made in the Bill of entry is totally a different claim from the one made in the refund application. We, therefore, have no hesitation to hold that the 1st respondent, having not challenged the order of assessment, cannot at a belated stage, claim refund by pressing into service another Notification and, therefore, the rejection of the refund claim by the Assessing Officer and rightly held by the Commissioner (Appeals) is clearly sustainable. - decision of the Supreme Court in Flock (India) Pvt. Ltd. case [2000 (8) TMI 88 - SUPREME COURT OF INDIA] and Priya Blue Industries case (2004 (9) TMI 105 - SUPREME COURT OF INDIA) are squarely applicable to the facts of the present case. - Decided in favor of revenue.
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