9911796707
TMI Blog2007 (6) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... and the issue has been decided in favour of the appellant by C.B.E.C. Circular No. 80/2002, dt. 29-11-2002 issued in File F.No. 467/20/2000- Cus. V. 1.2 Appeals Nos. C/934 to 936/2006 are arising out of a common order-in-appeal Nos. 51 to 62/2006, dt. 25-4-2006 and the basic issue is as to whether the bagging charges of fertilizers occurred after landing in port area and subjected to bagging should be included in the assessable value or not. This issue has been decided in favour of the appellant by the Tribunal in Feb. '07. 2. Heard both sides. 3. The relevant facts, in brief, in respect of Appeals Nos. C/633 to 636/2006 are as follows : (a) The import of fertilizers took place during the period March '99 to July '99; the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) concurred with the findings and reasonings of the original authority. 5. Learned Advocate appearing for the appellant submits that though they have not challenged the assessment orders in respect of bills of entries covered in these 10 appeals, they have paid the duty under protest and they have claimed the refund; and they are eligible for refund in the light of judgment of the Tribunal in case of Madura Coats Pvt. Ltd. v. CC, Tuticorin, reported in 2007 (212) E.L.T. 332 (Tribunal) = 2007 (79) RLT 613 (CESTAT-Che.). 6. Learned DR submits that as the appellant has not challenged the assessment orders by filing appeals, the rejection of the refund claims by the original authority and as upheld by the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority. Therefore, while on merits, the appellant no doubt is eligible for refund, they have forfeited the opportunity by not choosing to challenge the assessment order by filing appeal to the competent authority. 7.3 The Commissioner (Appeals) has relied on the order of Hon'ble Supreme Court in the case of Priya Blue Industries cited supra, which makes it clear that the refund claim is not an appeal proceedings. The officer considering a refund claim cannot sit in appeal over an assessment made by a competent officer. The officer considering the refund claim cannot also review an assessment order. 8. In the light of the above, I do not find any infirmity in the orders of Commissioner (Appeals). 9. The appeals are dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
