TMI Blog2019 (12) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 515/86 Cus., dated 30.12.1986. The said certificates were subsequently obtained by the appellant and submitted before the customs authorities along with the refund applications. In this case, the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. In dealing with the situation of filing of refund application, without challenging the assessment order, the Larger Bench of Hon ble Apex Court in a recent judgment in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] have ruled that the scope of the provisions of refund under Section 27 ibid cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Industry Development Board and not-manufactured-in-India Certificates issued by the Directorate General of Technical Development before the jurisdictional Customs authority. The appellant could not able to produce those certificates and accordingly, the goods covered under the Bills of Entry dated 30.12.1986 and 05.01.1987 were assessed to duty on merits, which was paid by the appellant. Subsequent to clearance of goods for home consumption, the appellant had obtained the requisite certificates from the concerned authorities and filed the refund applications before the jurisdictional Customs authorities, with the request for re-assessment of the Bills of Entry and for extending the benefit of Notification dated 30.12.1986 (supra), as amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f adjudicating authority subsequently by way of filing the refund claim applications. On appeal against the order dated 09.01.2012, the learned Commissioner of Customs (Appeals), Mumbai vide Order-in-Appeal No. 931-932/MCH/AC/Gr.IIB/2012 dated 21.11.2012 (for short, referred to as the impugned order ) has rejected the appeals filed by the appellant and upheld the original orders. In support of rejection of the refund applications, the learned Commissioner (Appeals) has relied upon the judgment of Hon ble Supreme Court in the case of Mafatlal Industries Ltd. Vs. Union of India 1997 (89) E.L.T. 247 (S.C.) and Priya Blue Industries Vs. C.C. 2004 (172) E.L.T. 145 (S.C.). Feeling aggrieved with the impugned order, the appellant has preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .1986. The said certificates were subsequently obtained by the appellant and submitted before the customs authorities along with the refund applications. In this case, the assessment made in the Bills of Entries was not appealed against by the appellant and also the said assessment had not been modified or altered by the assessing authority. In dealing with the situation of filing of refund application, without challenging the assessment order, the Larger Bench of Hon ble Apex Court in a recent judgment in the case of ITC Ltd. Vs. Commissioner of Central Excise, Kolkata IV (2019-TIOL-418-SC-CUS-LB) have ruled that the scope of the provisions of refund under Section 27 ibid cannot be enlarged and the same has to be read with the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority had considered the certificates submitted by the appellant and also confirmed that the conditions specified in the notification have been duly complied with. But he has rejected the refund application solely on the ground that the order of assessment has not been appealed against or modified by the competent authority. Such observation of the original authority is legally sustainable, as per the law enunciated by the Hon ble Apex Court (referred supra). 7. In view of the above discussions, we do not find any infirmity in the impugned order passed by the learned Commissioner of Customs (Appeals). Accordingly, appeal filed by the appellant is dismissed. (Order pronounced in the open court on 12/12/2019) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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