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TMI Blog2011 (4) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... ch enhanced the value of the goods for the purpose of levy of duty. The duty assessed was paid by the assessee under protest. Subsequently, as many refund claims as there were bills of entry were filed by the party, which were rejected by the original authority. Aggrieved, appeals were preferred to the Commissioner (Appeals) but without any success. Hence the present appeals. 2. The learned counsel for the appellant submits that the refund claims were rejected on the ground that the assessments were not challenged. It is submitted that, considering the fact that the duty was paid under protest, the assessing authority ought to have passed speaking orders under Section 17 of the Customs Act. Had speaking orders been passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on by the SDR, is given below:- "Further in Paragraph 70 of the Mafatlal decision, Supreme Court has observed that where a duty has been collected under a particular order which has become final, the refund of duty cannot be claimed unless the order (whether it is an order of assessment, the adjudication or any other order under which the duty is paid) is set aside according to law. We are not convinced by the plea of the respondent that when an assessment is made in accordance with the claim made by the assessee, such an assessment cannot be challenged by him, as he cannot be said to be aggrieved by the order of the assessment, as it is the job of the proper officer to pass a correct assessment order irrespective of the claim made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of payment of duty was relevant only to time-bar. The appellate order further indicates that time-bar was not an issue before the appellate authority. 5. We are also not impressed with the argument of the learned counsel that the assessing authority ought to have passed speaking orders 'in keeping with the practice of the Customs authorities'. No evidence of any such practice has been brought on record. Moreover, Section 17 of the Customs Act as it stood at the material time did not obligate the assessing authority to pass speaking order on a bill of entry. Nevertheless, the fact remains that assessed bills of entry have been held to be appealable under Section 128 of the Customs Act. It is also not in dispute that the Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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