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Issues involved: Admissibility of refund claims u/s Customs Tariff Act, applicability of Supreme Court judgments, rectifiability u/s Customs Act, finalization of assessments, appealability of assessment orders.
Admissibility of refund claims: The appellant imported cooking coal and claimed no additional duty of customs (CVD) was leviable based on a Supreme Court judgment. The assessing authority provisionally assessed CVD, which was paid under protest. Subsequently, refund claims were filed and initially sanctioned. However, the appellate authority set aside the refund-sanctioning orders, leading to the present appeals by the assessee. Applicability of Supreme Court judgments: The appellant argued that the assessing authority erred in not considering the Supreme Court's judgment in the TISCO case. The appellant contended that the assessments should have been rectified under Section 154 of the Customs Act, citing a Tribunal decision for support. The SDR referenced a Supreme Court judgment in a review petition, asserting that the assessments were not appealable, aligning with the ruling in Priya Blue Industries case. Rectifiability u/s Customs Act: The Tribunal agreed with the SDR's view, emphasizing that the final assessments were appealable and could not be challenged through refund claims. It was noted that the claim for exemption from CVD was not considered by the assessing authority, and thus, Section 154 of the Customs Act, pertaining to arithmetical errors or slip/omissions, was deemed inapplicable in this case. Finalization of assessments: The Tribunal highlighted that the assessing authority did not consider the Supreme Court judgment in the TISCO case during finalization of assessments, leading to the rejection of refund claims. The legal position, as per the Priya Blue Industries case, established that a final assessment should be challenged through an appeal and not a refund claim, emphasizing the role of the competent officer of customs in such matters. Appealability of assessment orders: Ultimately, the Tribunal upheld the lower appellate authority's decision to reject the refund claims, resulting in the dismissal of the appeals. The judgment emphasized the well-settled legal position that final assessments cannot be challenged through refund claims but must be addressed through the appropriate appeal process.
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