Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s. Seiko Brushware (India) , M/s. Seiko Bristle Corporation & M/s. Seiko Brushware (India) Versus C.C., New Delhi (Import & General)

2015 (12) TMI 169 - CESTAT NEW DELHI

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 by lower authorities) is squarely applicable .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

.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 not maintainable unless an order of assessmen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d 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 judgement are reproduced below:- 4. If therefore w .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ee 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) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya B .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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