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TMI Blog2006 (5) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... d a consignment of stainless steel wire and filed a bill of entry in respect of the same. The bill of entry was assessed on merits and customs duty was paid @ 20% + 16% as C.V.D. However, there was an excess payment of C.V.D. @ 8% which amounted to Rs. 5,10,659/-. The appellant filed the refund claim for the excess amount of C.V.D. paid by them. The claim was however rejected on the ground that on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om Act and Section 11B of the Central Excise Act, 1944 relating to refund. It was held that any taxes collected, retained or not refunded. In accordance with the provisions of the Custom Act must be held to be collected retained or not refunded as the case may be under the authority of the law. Both the enactment are self contained enactments providing for the levy of assessment, recovery and refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the case has become final as the Court no where concluded that once the assessment order is made in the bill of entry no refund claim lies. Besides that some decision of the tribunal in the case of Steel Authority of India - 2004 (115) ECR 567, T.E.L.C.O. v. Commissioner Custom - 2003 (158) E.L.T. 640 were also cited. 4. I have considered the submission, I find that the decision of the Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Supreme Court in the case of Flocks India Pvt. Ltd. and Priya Blue Industries cited supra and it was very clearly held that the refund claim contrary to assessment order is not maintainable without order of assessment been modified in appeal or reviewed under Section 28 of the Custom Act, 1962. Officer considering refund claim cannot sit in appeal over an assessment made by a competent officer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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