TMI Blog2008 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J) S/Shri J.P. Khaitan, Sr. Advocate assisted by Partha Banerjee, Advocate, for the Appellant. Shri Vineet Ohri, Jt. C.D.R., for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)] - Heard both sides. 2. Five of these appeals have been filed by the appellant company and two of these appeals have been filed by the department. Since all these appeals involve a common issue, these are taken up for hearing and disposal together. 3. The five appeals relate to refund claims filed by the appellant company. The appellant company sold the impugned vehicles to the dealers and subsequently, allowed the dealers the impugned amounts by credit notes towards 'after sales service'. It is the claim of the appellant compa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the determined value of the goods. In the early days of Central Excise, goods were under physical control and no goods could be removed from a factory without the assessment being done and duty being paid before such removal. Subsequently, most of the goods were brought under Self-Removal Procedure requiring approval of Classification List including rate of duty, approval of assessable value and removal of the goods by the assessees applying the approved rate and value and subsequent assessment on the RT-12 return by the proper officer. 6. As pleaded by Shri J.P. Khaitan, learned Senior Advocate, the procedure had undergone further change and at the material period, the appellant company was required to self-assess the duty and pay the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenged the valuation in appeal and sought for modification of the value determined claiming deduction there from. As stated earlier, valuation is an integral part of assessment and for effecting a change in the value, the assessment itself has to he challenged, which the appellants have not done. 8. In view of the above, we are of the view that having not challenged the assessment including the valuation adopted and without obtaining an Order from the competent authorities for the deduction from the assessable value, they cannot obtain refund by filing 'refund claims'. In our view, these cases squarely fall within the ratio of the Hon'ble Supreme Court's decisions in the case of Priya Blue Industries Ltd. v. CC (Prev.) and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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