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2016 (12) TMI 14 - CESTAT BANGALORE

2016 (12) TMI 14 - CESTAT BANGALORE - TMI - Refund claim - whether the rejection of refund claim on the ground that the appellants cannot claim the refund directly without challenging the assessment order is justified? - reliance placed on the decision of the case of M/s Priya Blue Industries Ltd. Vs. Commissioner of Customs [2004 (9) TMI 105 - SUPREME COURT OF INDIA] by learned A.R. where it was held that the refund cannot be claimed directly without challenging the assessment order - the learn .....

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cable in the facts and circumstances of the case and there is no infirmity in the impugned order as the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case. - Refund rightly rejected - appeal dismissed - decided against appellant. - Customs Appeal Nos. C/20948/2015 & C/21591 to 21594/2016 - Final Order Nos. 21150 to 21154/2016 - Dated:- 18-11-2016 - Shri S. S. Garg, Judicial Member Ms. V. Pramila, Advocate For the .....

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llants cannot claim the refund directly without challenging the assessment order in view of the Apex Court decision in M/s Priya Blue Industries Ltd. Vs. Commissioner of Customs [2004 (172) E.L.T. 145 (S.C.)]. 3. Briefly, the facts of the present case are that the appellants are engaged in the trading of various consumer products. In the course of their business, they filed 09 Bills of Entry for clearances of the goods namely Enamel Ware classifiable under CETH 73239490 and Aluminium Non-stick c .....

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ty. The appellant has further stated that as per the above Notification, they are eligible for concessional rate of duty @ 6% ad valorem, whereas due to oversight, they paid the duty at a higher rate of 12%. Consequently as a result of which the appellant paid a total excess duty of ₹ 11,04,926/-. The appellant after realizing the mistake, they made a representation to the respondent vide their letter dated 8.10.2013 requesting the lower authority to amend the Bills of Entry in terms of Se .....

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ls of Entry and not for reassessment of the Bills of Entry. Aggrieved by the said letter, the appellant filed five appeals before the Commissioner (Appeals) challenging the assessment on the ground that excess duty paid by them needs to be refunded as there is no provision to collect the duty which were paid by oversight. Thereafter, the Commissioner (Appeals) vide his order dated 06/01/2015 rejected all the five appeals relying upon the decision of M/s Priya Blue Industries Ltd. on the ground t .....

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ers are covered within the ambit of appealable orders. She further submitted that the respondent should have disposed of all the appeals on merits without going into technical issue. She further submitted that the question of reassessment by way of challenging the assessed Bill of Entry would arise only in case where there is a lis or dispute between the assessee/importer and the Department. The learned counsel further submitted that the Hon ble High Court of Delhi in the case of Aman Medical Pr .....

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