2001 (12) TMI 298 - AT - Central Excise

Summary

Issues Involved:
The issue involved in the appeal is whether refund of Customs duty is available to M/s. National Engineering Industries Ltd. without challenging the assessment made in the Bill of Entry.

Issue 1: Refund of Customs Duty Without Challenging Assessment in Bill of Entry
In the appeal, it was contended that the imported rubber seals were classified under a different sub-heading than initially assessed in the Bill of Entry. The appellant argued that since the product was subsequently classified under a different chapter of the Customs Tariff, they should be entitled to a refund of the excess duty paid. However, the Commissioner (Appeals) rejected the refund application citing the failure to file an appeal against the original classification in the Bill of Entry. The Tribunal referred to a Supreme Court decision which emphasized that if an appellant chooses not to exercise the statutory right of filing an appeal against an order, they cannot later claim a refund based on alleged errors in the original assessment. The Tribunal, in line with this principle, upheld the decision of the Commissioner (Appeals) and dismissed the appeal, stating that allowing such claims would undermine the statutory provisions for adjudication and appeal.