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2024 (3) TMI 418 - AT - CustomsMaintainability of Refund claim - Order of assessment was not challenged - whether in the absence of any challenge to the order of assessment in appeal, any refund application against the assessed duty can be entertained? - HELD THAT:- From the letter, it is evident that the these letters are in nature of assessment order determining the duty payable on the gold sought to redeemed as per the order. Appellant had not challenged the determination of the duty as per these letters/ assessment orders before the appellate authority and got the order modified in appeal. It is settled law that appellant refund claim wherein the order determining the duty is not challenged and modified in appeal by the appellate authority, refund claim is not maintainable. Refund proceedings in terms of Section 27 of the Customs Act, 1962 are only executionary and duty amounts cannot be redetermined in such proceedings. Thus, the refund claim filed by the appellant without any challenge to the two letters determining the duty payable in terms of Section 125 (2) is maintainable, till the time assessment made in the said letters is set aside by the appropriate appellate authority. Appeal is dismissed.
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