TMI Blog2017 (3) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... ? - Held that: - 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 - appeal dismissed - decided against appellant. - C/23325/2014-SM - Final Order No. 20379 / 2017 - Dated:- 16-3-2017 - HON'BLE SHRI S.S GARG, JUDICIAL MEMBER Mr. Mohammad Ismail Adv For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-Cus dated 25.06.2011, the duty payable was 5% only. Thereafter the appellant filed refund claim of excess duty paid. The Assistant Commissioner of Customs rejected the claim stating that the assessment was final in terms of Section 17 of the Customs Act 1962 and he had no power to modify or review the original assessment on the basis of Priya Blue Industries case. Aggrieved by the said order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e challenged. The learned counsel further relied upon the decision of the Tribunal in the case of Bennet Coleman Co Ltd Vs CC Bangalore [2008(232)ELT 367 (Tri-Bang). On the other hand learned A.R. strongly defended the impugned order and submitted that in the present case, the appellants have not challenged the assessment order and consequently, they are not entitled to the refund. In support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dgment of the Hon ble Supreme Court in the case of Escort Ltd (supra). He further submitted that in the case of Commissioner of Customs vs. ACE Designers [2015 (329) E.L.T 109 (Mad.), the Hon'ble High Court of Madras has held that refund claim without challenging the order of the assessment cannot be made. Learned A.R. submitted that this Tribunal in the case of KCM appliances Pvt ltd vide Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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