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2021 (12) TMI 856 - AT - CustomsRefund of anti-dumping duty - assessment of the bills of entry not challenged - HELD THAT - The facts of the case are not in dispute. The appellant filed bills of entry and assessed duty including Anti-Dumping duty and paid the same. Thereafter, without challenging the assessment of the bills of entry, it filed refund claims. Relying on the judgment of the Delhi High Court in AMAN MEDICAL PRODUCTS LTD. VERSUS COMMISSIONER OF CUSTOMS, DELHI 2009 (9) TMI 41 - DELHI HIGH COURT , the matter was remanded to the Original Authority by this Tribunal in the first round of litigation directing the matter to be decided based on whether or not there was a lis between the appellant and the Revenue in these matters. Aman Medical Products has been set aside by the Larger Bench of the Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV 2019 (9) TMI 802 - SUPREME COURT . It has been categorically held that any assessment including self-assessment needs to be appealed against and in the absence of such an appeal and consequential re-assessment no refund can be sanctioned. This judgment of the Supreme Court is binding on all judicial and quasi-judicial authorities and the Commissioner (Appeals) has, in the impugned order, correctly relied upon this judgment and upheld the rejection of refunds. Appeal dismissed.
Issues:
Refund claim under Section 27 of the Customs Act - Rejection of refund claim - Applicability of Anti-Dumping duty - Assessment of bills of entry - Legal issues of pay-ability of Anti-Dumping duty - Lis between the appellant and the Revenue - Scope of remand by CESTAT - Finality of CESTAT's order - Re-agitation of issues decided by the Tribunal - Sanction of refunds in absence of revision of assessment - Interpretation of legal precedents - Traveling beyond the scope of remand - Judgment of Delhi High Court in Aman Medical Products - Judgment of Supreme Court in ITC Limited - Binding nature of Supreme Court judgments - Upholding rejection of refunds. Analysis: The appeal involved M/s Bridgestone India Pvt. Ltd. challenging the rejection of their refund claim under Section 27 of the Customs Act for Anti-Dumping duty paid on imported goods. The dispute centered on the pay-ability of Anti-Dumping duty, assessment of bills of entry, and the existence of a 'lis' between the appellant and the Revenue. The Tribunal, in a previous order, remanded the matter to ascertain the 'lis' in each bill of entry. However, subsequent legal developments, including the Supreme Court judgment in ITC Limited, clarified that any assessment, including self-assessment, must be appealed against for refund sanction. The Commissioner (Appeals) correctly relied on this legal precedent to uphold the rejection of refunds, as per the impugned order. The appellant contended that the impugned order exceeded the scope of the remand by relying on the Supreme Court judgment in ITC Limited, which had not been considered in the previous Tribunal order. The Department argued that the legal precedents at the relevant time, including the Delhi High Court judgment in Aman Medical Products, were binding. The Supreme Court's decision in ITC Limited superseded the Aman Medical Products judgment, rendering it inapplicable for refund claims without revised assessments. The Tribunal found the impugned order to be in line with the legal developments and upheld the rejection of refunds based on the Supreme Court's binding judgment. The Tribunal emphasized that the legal precedents, especially those set by the Supreme Court, must be followed by all judicial and quasi-judicial authorities. The argument that the lower authority should have still relied on the Aman Medical Products judgment post its reversal by the Supreme Court was deemed invalid. Once a judgment is set aside by a higher court, its principles no longer apply. Consequently, the impugned order was deemed correct and upheld, leading to the rejection of the appeal. In conclusion, the Tribunal upheld the impugned order, rejecting the appeal and emphasizing the binding nature of legal precedents, especially those set by the Supreme Court. The decision highlighted the importance of adhering to the latest legal pronouncements and the inapplicability of overruled judgments in subsequent cases.
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