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2017 (7) TMI 1024 - AT - CustomsRefund claim - rejection on the ground that the export duty had been paid against shipping bills which were finally assessed but the Appellant had not challenged the same by filing Appeal - whether the appellants are entitled to refund of ₹ 15,26,962/- of the export duty paid on the goods ductile iron spun pipes during the period 23.5.2008 to 05.6.2008 against seven Shipping Bills? - Held that: - it is incorrect to say that there was no assessment of the shipping bills against which the appellant had discharged the export duty during the relevant period in accordance with N/N. 66/2008-Cus. However, the appellant had not challenged the said assessments but directly filed refund claim on 04.12.2008. It is settled principle of law that assessed bills of entry/shipping bills could be challenged before the appellate authority; in the event, the assessee was aggrieved by the assessment of ductile iron spun pipes recorded in the said shipping bills; they could have challenged it. In my opinion, the classification of the goods or applicability of export duty to a particular kind of pipes cannot be settled by filing refund claim. Thus, even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would have to file appeal against the assessed copy of shipping bills immediately after receipt of the said assessed shipping bills before the Commissioner (Appeals). Non filing of the appeal against the assessment order of the shipping bills, cannot make them eligible for refund. Appeal dismissed - decided against appellant.
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