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TMI Blog2017 (5) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The fact of the case is that the appellants have exported certain goods and paid the duty at CIF value. They claimed rebate of duty paid on such value. The sanctioning authority contended that the correct assessable value is that as per the element of freight and insurance of goods is not includable in the assessable value. Accordingly it was decided that the duty was paid on the enhanced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. Being aggrieved by the impugned order, the appellants are before me. 2. Ms. Sparsh Prasad, ld. counsel appearing on behalf of the appellants submits that there is no dispute that the duty on cost of freight and insurance was paid. The rebate of duty attributable to freight and insurance was denied on the ground that the freight and insurance is not part and parcel of the assessable value, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the refund was filed well within the one year period from the sanction order of the rebate. There was no occasion to file refund during the period from payment of duty till the decision on the rebate. Therefore, there is no delay in filing the refund claim. Hence the refund is not time barred. 3. Shri N.N. Prabhudesai, Ld. Supdt. (AR) appearing on behalf of the revenue reiterates the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have accepted the reduction in the rebate there is no question of challenging the order. The appellants filed refund claim as refund of duty on the freight and insurance. Therefore, the filing of refund is a fresh case which cannot be pursued by appeal remedy. Therefore, the contention of the lower authorities regarding the non-filing of the appeal is not sustainable. As regards time bar the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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