9911796707
TMI Blog2025 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... acts of the case are that the appellant are engaged in the manufacture and marketing of different types of electronic goods and consumer goods. During the relevant period January 2015 to July 2015, the appellant had imported mobile phones against 114 Bills of Enry falling under CTH 85.17 discharging concessional rate of additional duty of customs (CVD) @ 6% in accordance with Sl.No.263A(i) of Notification No.12/2012-CE dated 17.03.2012 as amended. The same notification under Sl.No.263A(ii) prescribed concessional rate of 1% CVD for mobile handsets including cellular phones subject to fulfilment of Condition 16 appended to the said notification, which reads as "If no credit under Rule 3 or Rule 13 of the CENVAT Credit Rules, 2004 has been ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority. Hence, the present appeals. 3.1. At the outset, the learned advocate for the appellant has submitted that even though the learned Commissioner(Appeals) in the remand order dated 21.10.2015 specifically directed the adjudicating authority to reassess the 114 Bills of Entry in the light of the judgment of the Hon'ble Supreme Court in the case of SRF Ltd. (supra), the said direction was ignored and the adjudicating authority not only rejected their request for reassessment but also held that the appellant are not entitled to the benefit of Sl.No.263A(ii) of Notification No.12/2012 as amended for the mobile phones imported. He has submitted that the learned Commissioner(Appeals) without examining the issue had mechanic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68) ELT 216 (SC)]] has laid down that to claim refund of the duty paid, the order of assessment or self-assessment needs to be modified in accordance with law by taking recourse to the appropriate proceedings. Therefore, in the present case, the appellant had filed appeals against the self-assessment order under Section 128 before the learned Commissioner(Appeals) and consequently the matter was remanded for reassessment taking into consideration the principle of law laid down by the Hon'ble Supreme Court in SRF Ltd.'s case (supra). He prays that in these circumstances, the impugned order needs to be set aside and the appeals be remanded to the adjudicating authority to allow reassessment of the Bills of Entry; to allow the benefit of conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rect in rejecting the reassessment of the goods. 7. Undisputed facts of the case are that the appellant during the period January 2015 to July 2015 filed 114 Bills of Entry for import of mobile phones and discharged CVD @ 6% as per Sl.No.263A(i) of Notification No.12/2012-CE dated 17.03.2012 as amended. On realising that the appellant are entitled to the benefit of concessional rate of 1% CVD under Sl.No.263A(ii) of the said Notification in view of the judgment of the Hon'ble Supreme Court in SRF Ltd's case (supra), the appellant requested for re-assessment of the Bills of Entry which was rejected by the assessing authority. Aggrieved by the said rejection, the appellant preferred 114 appeals under Section 128 of the Customs Act, 1962 befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try. To claim the refund, first the assessee has to get the assessment /self-assessment modified in accordance with law which includes filing of appeal under Section 128 of the Customs Act, 1962. Therefore, the appellant was justified in requesting reassessment of the self-assessed Bills of Entry to the adjudicating authority. On rejection of their request, the appellant filed appeals before the learned Commissioner(Appeals) under the provisions of Section 128 of the Customs Act, 1962. Therefore, the impugned de novo order is incorrect in rejecting the reassessment as requested by the appellant claiming concessional rate of 1% CVD in the light of the SRF Ltd.'s judgment. We also find that this Tribunal in the appellant's own case has allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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