2003 (4) TMI 164 - AT - Customs

Summary

Issues involved: Refund claim challenge to assessment order.

Summary:
The appeal was against the Order-in-Appeal rejecting a refund claim, stating the assessee cannot question the assessment order by filing a refund claim. The advocate argued that the refund claim was filed in time, supported by the duty payment date and acknowledgment by the Asstt. Commissioner. The lower authority rejected the claim for lack of documents beyond the bill of entry. The ld. Commissioner rejected the appeal on the grounds of not challenging the assessment. The advocate cited the Karnataka Power Corporation Ltd. case where the Supreme Court held that a refund claim challenges the assessment, making it maintainable. Referring to the Mecon Ltd. case, it was established that a refund claim under Section 27 of the Customs Act is valid even without challenging the assessment through an appeal. The Tribunal agreed with the advocate, remanding the matter for processing the refund claim, emphasizing that the claim itself challenges the assessment order. The impugned order was set aside, and the matter was remanded for further consideration in line with the mentioned judgments, ensuring the assessee's opportunity to present their defense.