Home Case Index All Cases Customs Customs + AT Customs - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 717 - AT - CustomsRefund of differential duty - Benefit of N/N. 69/2011-Cus dated 29.07.2011 - rejection on the ground that the bill of entry has not been challenged - HELD THAT:- It is not in dispute that the appellant was eligible for the exemption notification but they have not claimed the same in the bill of entry and paid excess duty. Thereafter, they filed the refund claim without challenging the bills of entry under which the duty was paid. It has now been decided by the Larger bench of the Hon’ble Apex Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] that no refund can be claimed once assessment is finalised without challenging the assessment even if such assessment was done under self assessment procedure. Appeal dismissed - decided against appellant.
|