TMI Blog2019 (2) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Priya Blue [2004 (9) TMI 105 - SUPREME COURT OF INDIA] would be applicable when there would be ‘lis’ between the importer and the Revenue where the said ‘lis’ stands decided against the assessee and the assessee has not challenged the said decision of the Revenue - the objection of the Revenue as regards the subsequent production of certificate cannot be upheld. Non-challenge of bills of entries - Held that:- Admittedly the appellant never claimed the benefit of the Notification in which case the question of denial of the same cannot arise and it can be safely concluded that there was no ‘lis’ between the importer and the Revenue. Appeal allowed - decided in favor of appellant. - APPEAL No. C/70998/2018-CU[DB] - FINAL OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) refund cannot be directly filed by the assessee. Secondly, the said refund claim was rejected on the ground that the certificate issued subsequent to clearance cannot be held to be available at the time of clearance of the goods and thus the condition of the Notification stands violated. Accordingly, refund claim was rejected by the Original Adjudicating Authority as also by Commissioner (Appeals). Hence the present appeal. 3. Learned advocate appearing for the appellant submits that an identical issue was the subject matter of the earlier order of the Tribunal reported as Commissioner of Customs, Central Excise Service Tax, Noida vs. Samsung India Electronics Pvt. Ltd. 2018 (360) E.L.T. 91 (Tri.-All.) vide which their refund claims ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the Revenue. He submits that inasmuch as in the present case there was no lis between the parties as the appellant never claimed the benefit of the Notification, the ratio of law declared by the Hon ble Delhi High Court in the above two decisions would be applicable. 5. After hearing learned A.R. appearing for the Revenue, we find that the first issue stands covered by the Hon ble High Court decision in the same assessee s case referred supra. As such, the objection of the Revenue as regards the subsequent production of certificate cannot be upheld. 6. As regards non-challenge of bills of entries the ratio of law declared by the Hon ble Delhi High Court in the above referred judgments is duly applicable. Admittedly the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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