9911796707
|
Home
Issues:
1. Refund claim related to imported goods classification under Chapter Heading 1301.90 or 1302.19. 2. Maintainability of refund claim when assessment order is not challenged and has become final. Analysis: 1. The appeal before the Appellate Tribunal CESTAT, Chennai, involved a dispute regarding a refund claim concerning the classification of imported goods known as 'Damar Batu' under Chapter Heading 1301.90 or 1302.19. The appellant initially paid duty at 10% ad valorem under Chapter Heading 1301.90 but later sought classification under 1302.19, leading to the refund claim. However, the refund claim was rejected by the Commissioner of Customs (Appeals) on the basis that the original classification was correct and the assessment order had not been challenged by the appellant. 2. The Commissioner (Appeals) relied on legal precedents, including the cases of M/s. Super Cassette Industries and National Dairy Development Board, to support the decision that when an assessment order is not challenged and has attained finality, the refund claim is not maintainable. The appellant's representative, Shri A.K. Jayaraj, acknowledged that the case was unfavorable to the appellant as per the decision in Priya Blue Industries Ltd. v. CC. Consequently, since the assessment order had not been contested and had become final, the Tribunal concluded that the refund claim was not maintainable, citing established legal principles and previous decisions. 3. In light of the above findings and legal precedents, the Appellate Tribunal CESTAT, Chennai, rejected the appeal, emphasizing that the non-challenge of the assessment order rendered the refund claim unsustainable. The decision was pronounced in open court, affirming the position that the refund claim could not be upheld due to the finality of the assessment order and the absence of a challenge against it.
|
