Home Case Index All Cases Customs Customs + AT Customs - 2008 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (10) TMI 186 - AT - CustomsClaim of refund of CVD paid - The duty worked out as per check-list was for a sum of Rs.18,765/- including cess amount of Rs. 367.94. Bill of Entry has been assessed allowing exemption under Customs Notification No. 21 /2002, as claimed by the appellant, but the benefit of the Central Excise Notification No. 6/2002 for CVD has been denied and the duty has been worked out to Rs. 83,077/-. The appellant has paid the duty and cleared the consignment and preferred a refund claim later which was rejected by the original authority on the ground that the assessment has not been challenged. – Held that once an order of assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an appeal that order stands. So long as the order of assessment stands the duty would be payable as per that order of assessment. A refund claim is not an appeal proceeding. – Appeal rejected
|