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2022 (10) TMI 590 - SCH - CustomsRefund - Additional duty of customs [2008 (9) TMI 656 - CESTAT, BANGALORE] - Benefit of N/N. 21/2002-Cus., dated 1st March, 2002 - ‘kits’ for conversion of petrol and diesel vehicle into compressed natural gas/propane or liquefied petroleum gas driven vehicles [2015 (12) TMI 1755 - CESTAT HYDERABAD] - HELD THAT:- Since, the tax effect, in these appeals, is less than Rs. 25 lakhs, which is below the threshold monetary limits prescribed in the National Litigation Policy, Learned Additional Solicitor General and Learned Senior Counsel appearing for the Revenue-appellant(s) do not wish to press these appeals - In view of the aforestated Policy, notified by the Ministry of Law and Justice, these appeals are, thus, dismissed as not pressed for. Refund claim - eligibility for concessional rate of additional duty of 5% - notification no. 21/2002-CE dated 1st March 2002 – ignorance of order of the Tribunal no. 1112/2008 dated 1st September 2008 by appellate authority - certificate by chartered accountant furnished that burden of duty not passed - principle of unjust enrichment - CESTAT Hyderabad [2016 (9) TMI 121 - CESTAT HYDERABAD] held that It is surprising that a senior officer discharging functions as Commissioner (Appeals) appears to be bereft of knowledge of judicial hierarchies and comprehension of judicial discipline. The disposal of these matters by the appellate authority ignoring the decision of Tribunal reflects poorly on the first tier of the appellate mechanism in the scheme of tax administration leaving needless burden on the assesse - HELD THAT:- The order(s) of self-assessment was admittedly not assailed by the respondent(s)-assessee(s) and subsequently, only refund application(s) was filed, which has been allowed by the Customs, Excise & Service Tax Appellate Tribunal, Regional Bench at Hyderabad (the ‘Tribunal’) vide impugned order(s). Such claim(s) for refund is not maintainable as held by this Court in ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] - Appeal allowed.
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