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2015 (12) TMI 727 - CESTAT MUMBAIValuation of goods - Enhancement in value of goods - Assessee paid enhanced value since he wanted goods urgently - Thereafter he filed refund claim since no assessment order was passed - Held that:- decision of the Apex Court in the case of Priya Blue Industries (2004 (9) TMI 105 - SUPREME COURT OF INDIA) as well as Flock (India) Pvt. Ltd. (2000 (8) TMI 88 - SUPREME COURT OF INDIA) settles the issue beyond doubt. The Hon'ble Supreme Court has held that once the order of assessment is passed and unless that order is reviewed under Section 128 or modified in appeal that order stands and officer considering the refund claim cannot stand in appeal over the assessment made by the competent officers - Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable - Decided against Assssee.
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