TMI Blog2021 (12) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on whether or not there was a lis between the appellant and the Revenue in these matters. Aman Medical Products has been set aside by the Larger Bench of the Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [ 2019 (9) TMI 802 - SUPREME COURT] . It has been categorically held that any assessment including self-assessment needs to be appealed against and in the absence of such an appeal and consequential re-assessment no refund can be sanctioned. This judgment of the Supreme Court is binding on all judicial and quasi-judicial authorities and the Commissioner (Appeals) has, in the impugned order, correctly relied upon this judgment and upheld the rejection of refunds. Appeal dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assistant Commissioner rejecting the refund claim on the ground that refund claim was not maintainable in view of the judgment of the Supreme Court in Priya Blue Industries Ltd. versus Commissioner [2004 (172) E.L.T. 145 (S.C.)] and CBEC Circular No. 24/2004-CUS dated 18.03.2004. 3. Aggrieved, the appellant filed Customs Appeal No. 51169/2016 before this Tribunal, which was disposed of by final order No. 55225/2016 dated 16.11.2016. The relevant paragraphs of this order are as follows :- The dispute in the present appeal relates to refund of Anti-Dumping duty paid by the appellant at the time of import of flaps and radial tyres which according to them was not payable. Revenue by not going into the legal issues of pay-ability of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity to present their case . 4. Thus, the matter was remanded to the Assistant Commissioner who, by the order dated 30.04.2019, rejected the refund claim and this rejection was upheld by the Commissioner (Appeals) in the impugned order. The appellant filed this appeal on the following grounds :- (i) The impugned order has been passed in contravention of CESTAT's final order dated 16.11.2016 and has gone beyond the scope of the remand. CESTAT s order in the case required the Adjudicating Authority to only verify in each case and every bill of entry whether any lis existed between the appellant and the Department or not. The impugned order has gone beyond the scope of this and has upheld the rejection of the refund claims re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment order including self-assessment needs to be appealed against and in the absence of such an appeal and modification of the assessment no refund can be sanctioned. In this judgment the Supreme Court has also considered and set aside the judgment of the Delhi High Court in the case of Aman Medical Products. Therefore, when the matter was before the Commissioner (Appeals), he could not have relied upon the judgment of Aman Medical Products as directed in the final order as the same has by then been set aside by the Supreme Court in ITC Limited. Therefore, the impugned order is correct and needs to be upheld. 6. On the question of whether the Adjudicating Authority and the First Appellate Authority have travelled beyond the scope of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther or not there was a lis between the appellant and the Revenue in these matters. Thereafter, Aman Medical Products has been set aside by the Larger Bench of the Supreme Court in the case of ITC Limited. It has been categorically held that any assessment including self-assessment needs to be appealed against and in the absence of such an appeal and consequential re-assessment no refund can be sanctioned. This judgment of the Supreme Court is binding on all judicial and quasi-judicial authorities and we find that the Commissioner (Appeals) has, in the impugned order, correctly relied upon this judgment and upheld the rejection of refunds. 9. We do not find any force in the arguments of the appellants that although the Aman Medical Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
