Home Case Index All Cases Customs Customs + AT Customs - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 615 - AT - CustomsClaim of refund - Benefit of N/N. 515/86-Cus., dated 30.12.1986 - Requirement of issuance of Essentiality certificates issued by the Oil Industry Development Board - benefit of notification denied on the ground that the appellant could not able to produce those certificates - HELD THAT:- It is an admitted fact on record that at the time of filling the Bills of Entry for assessment, the appellant did not submit the requisite certificates issued by the competent authorities before the assessing authority and accordingly, the duty liability on merit was assessed, without extending the benefit provided under Notification No. 515/86 – Cus., dated 30.12.1986. The said certificates were subsequently obtained by the appellant and submitted before the customs authorities along with the refund applications. In this case, the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. In dealing with the situation of filing of refund application, without challenging the assessment order, the Larger Bench of Hon’ble Apex Court in a recent judgment in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] have ruled that the scope of the provisions of refund under Section 27 ibid cannot be enlarged and the same has to be read with the provisions of Section 17, 18, 28 and 128 ibid. It has further been ruled that the provisions under Section 27 ibid cannot be invoked in the absence of amendment or modification having been made in the Bill of Entry, on the basis of which assessment has been made. In absence of challenge of the assessment order, refund application cannot be filed or entertained by the authorities - the rejection of the appeal filed by the appellant is in conformity with the statutory provisions - appeal dismissed - decided against appellant.
|