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2016 (3) TMI 34 - AT - CustomsRejection of refund claim under Section 27 of the Customs Act, 1962 - Difference of duty paid at the time of clearance in terms of Notification No. 21/02 Sl. No. 344 - Mercedes Benz Car imported and cleared on assessment and payment of duty- Rejected as inadmissible since the assessment order or payment of duty, which became final did not challenged/protested- Held that: It is evident that the appellant has not challenged the assessment made under the said Bill of Entry before Commissioner (Appeals). Therefore, their claim was rejected by the AC/DC (refunds) on the ground of non-challenge of assessment order. Both the lower authorities had relied on the Hon’ble Supreme Court decisions in the case of CCE Vs. M/s. Flock India Pvt. Ltd. (2000 (8) TMI 88 SUPREME COURT OF INDIA) and M/s. Priya Blue Industries Ltd. Vs. CC (Preventive) (2004 (9) TMI 105 - SUPREME COURT OF INDIA). Further, the Hon’ble Supreme Court in the case of Airport Authority of India 2015 (8) TMI 673 - SUPREME COURT dismissed the civil appeal and upheld the Tribunal’s order on the identical issue where the Tribunal by relying M/s. Priya Blue Industries case (supra) rejected the appeal on identical issue, where the Airport Authority of India has not challenged the assessment order and claimed refund. The ratio of the above Apex Court decision in the case of Airport Authority of India (supra) squarely applies to the facts of the present case. Therefore, claiming fulfilment of notification and relying on Board’s circular not relevant as there was non-challenge of assessment order made under Bill of Entry. - Decided against appellant
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