TMI Blog2020 (10) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... een made. In other words, the order of self-assessment is required to be followed unless modified before the claim for refund is entertained under Section 27. The refund proceedings are in the nature of execution for refunding amount. It is not assessment or reassessment proceedings at all. Matter remanded back to the Commissioner(Appeals) to decide the same on merits after affording an opportunity of hearing to the appellants and after complying with the principles of natural justice - appeal allowed by way of remand. - Customs Appeal No. 86780 of 2013, 86781 of 2013 - A/85708-85709/2020 - Dated:- 5-3-2020 - HON BLE MR. S.S. GARG, JUDICIAL MEMBER AND HON BLE MR. RAJU, TECHNICAL MEMBER Shri Vijay Wadivkar, DGM Auth. Representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er(Appeals) has wrongly relied upon the decisions of the Tribunal which are not applicable because they are related to Central Excise provisions whereas the provisions relating to assessment before clearance of goods are not similar to the one that are enacted under the Customs Act, 1962. He further relied upon the decision of this Tribunal in the case of CC(Imports), Nhava Sheva Vs. Kimitsu Trading India Pvt. Ltd. [Final order No.A/68-74/13- CSTB/C-I dt. 31/12/2012 in appeal No.C/1271/2012-Mum.] while deciding th case of benefit of Notification No.69/2011- Cus dt. 29/07/2011 approved the order of the learned Commissioner(Appeals). He further submitted that the decision of the Apex Court in ITC Ltd. case has settled the position of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfactory, an order of reassessment has to be passed under section 17(4). Section 128 has not provided for an appeal against a speaking order but against any order which is of wide amplitude. The reasoning employed by the High Court is that since there is no lis, no speaking order is passed, as such an appeal would not lie, is not sustainable in law, is contrary to what has been held by this Court in Escorts (supra). 7. By following the ratio of the Apex Court decision cited supra, we are of the considered view that the impugned orders are not sustainable in law and therefore we set aside both the impugned orders and remand the matter back to the Commissioner(Appeals) to decide the same on merits after affording an opportunity of hear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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