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2023 (6) TMI 1255 - AT - CustomsRefund of Customs Duty paid - Assessment of Bill of Entry not challenged - Import of non-coking coal in bulk - assessable value was worked out by adding 2% of CIF value on high seal sales load at the time of assessment of import of goods, which the assessee wanted to be re-assessed by adding Rs.33/- per M.T. - whether the incidence of duty has been passed on to the ultimate consumer? - Right to appeal. HELD THAT:- Value addition, if any, as prescribed under Rule 10 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, could always be a point of dispute since a claim for such addition by an importer needs to be supported by documentary evidence, to the satisfaction of the adjudicating authority. Further, the satisfaction of the assessing officer / adjudicating authority is paramount since he is the proper officer under the statute who is to be satisfied in the first place as to such claims by an importer. Hence, these aspects could only be considered during adjudication proceedings and not in any other proceedings. It is the settled position of law that the right to appeal is available to an assessee as well as the Department, even against self-assessment; until and unless the “self-assessment” is modified and the duty thereafter is re-determined, no application would lie for refund of any duty from such self-assessment since the refund authority cannot assume the role of an adjudicating / assessing authority. This is because the scope of refund is limited as against the scope of adjudication proceedings and hence, the authority considering any refund application cannot revisit the adjudication proceedings for which he has no jurisdiction. This is also in view of separate statutory provisions being provided for, for both refund as well as adjudication proceedings. The Hon’ble Supreme Court in the case of M/s. ITC Ltd. [2019 (9) TMI 802 - SUPREME COURT] has held that even an order of self-assessment is an order against which an appeal would lie, provisions of Section 27 cannot be invoked in the absence of amendment or modification having been made in the bill-of-entry and that refund proceedings are in the nature of execution for refunding amount. The refund application is clearly not maintainable by applying the ratio decidendi in M/s. ITC Ltd. - Appeal of Revenue allowed.
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