GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 169 - CESTAT NEW DELHI

2015 (12) TMI 169 - CESTAT NEW DELHI - TMI - Refund claim - appellants had not challenged the assessment order by way of filing an appeal - Held that:- Ratio of the aforesaid judgement of Delhi High Court (which had duly taken note of and distinguished the Supreme Court judgements in the case of Flock (India) Pvt. Ltd. (2000 (8) TMI 88 - SUPREME COURT OF INDIA) and Priya Blue Industries (2004 (9) TMI 105 - SUPREME COURT OF INDIA) on the basis of which the appellants refund claims were rejected .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

240 - 241/2008, dated 16.07.2007_____ and 21.07.2008 respectively, which upheld the respective Orders-in-Original in terms of which refund claims were rejected essentially on the ground that the appellants had not challenged the assessment order by way of filing an appeal and therefore in the light of the judgement of Supreme Court in the case of CCE, Kanpur Vs. Flock (India) Pvt. Ltd. [2000 (120)ELT 285 (SC)] and Priya Blue India Ltd. Vs. CC (Preventive) [2004 (172) ELT 145 (SC)], refunds are .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed for refund when they realised that the said exemption Notification was applicable to them. The appellants have contended that the assessment was not required to be appealed against for the purpose of refund in these circumstances in the wake of the judgement of Delhi High Court in the case of Aman Medical Products Ltd. Vs.CC, Delhi [2010 (250) ELT 30 (Del.)]. 3. We have perused the Delhi High Court judgement in the case of Aman Medical Products Ltd. (supra). Paras 4, 5 and 6 of the said judge .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. in a case like the present where the assessee pays the duty in ignorance of a notification which allows him payment of concessional rate of duty merely after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is passed under Section 27(1)(i) of the Act because there is no contest or lis and hence no adversarial assessment order. 5. The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version