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TMI Blog2018 (4) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... Avery Dennison Pvt Ltd, is in appeal against rejection of refund claim as upheld by Commissioner of Customs (Appeals - II), Mumbai - II vide order-in-appeal no. 358(CRCI)/ 2017/(JNCH)-Appeal - II dated 9th June 2017. 2. The issue relates to anti-dumping duty paid by the appellant as per notification no. 79/2010-Cus dated 30th July 2010 on import of 'PVC flex film' declared as 'self adhesi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) ELT 284 (SC)] and Priya Blue Industries v. Commissioner of Customs [2004 (172) ELT 145 (SC)] to uphold the order of the lower authority. 3. Heard Learned Counsel for appellant and Learned Authorised Representative for Revenue. Learned Authorised Representative reiterated the findings of the order of the first appellate authority 4. Learned Counsel relied on the decisions in i. Stylema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we refer to language of Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The object of Section 27(i)(ii) is to cover those classes of case where the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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