TMI Blog2011 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order - assessments were originally provisional and were finalised subsequently. As such, admittedly, their was an assessment order involving lis between the appellant and the Revenue. The said lis was decided in favour of the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -6 challans. At the time of final assessment of the said bills of entry, the 2% education cess, which was not paid by the appellant on the basic customs duty and debited through DEPB scrip was assessed against them and was recovered in terms of the Board Circular No. 5/2005-Cus dated 31.01.2005. 3. Subsequently, the appellant filed refund claim of 2% education cess paid by them on account of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, it stands held that these judgments will not apply where there is no assessment order or dispute/contest and refund claim stands filed on any duty borne by the appellant. For better appreciation Para 5 of the said judgment is reproduced :- 5.The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya Blue Industries Ltd. v. Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the instant case. Admittedly, the assessments were originally provisional and were finalised subsequently. As such, admittedly, their was an assessment order involving lis between the appellant and the Revenue. The said lis was decided in favour of the Revenue by the final assessment order. Admittedly, the said assessment order having not been challenged by the appellant, the ratio of the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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