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TMI Blog2008 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants, in this case, have imported a consignment of Tin Mill Black Plate Seconds and filed an into Bond Bill of Entry, which was assessed and goods were allowed to be bonded. While filing the ex-bond Bill of Entry, the appellant over valued their goods inadvertently mentioning the rate of auxiliary duty as 50% instead of 40% in terms of Notification No. 109/91. On realizing the mistake, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und was incorrect and was liable to be set aside. The Commissioner (Appeals) did not deal with this aspect and has held that Assistant Commissioner's refund order itself was incorrect, as he could not have sanctioned the refund unless the assessment has been challenged by the appellants and were set aside by the higher authority. Assistant Commissioner (Refund) could not have sit on judgment the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customers, the refund should be sanctioned to him instead of crediting the same to the Consumer Welfare Fund. The Commissioner (Appeals) could not have set aside the order of the Assistant Commissioner on the ground that refund cannot be sanctioned without challenging the assessment. It was totally beyond his purview and such an order could have been passed only, if Revenue has come up in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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