9911796707
TMI Blog2009 (6) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by nine invoices. Erroneously duty was paid on the amount covered by invoice No. 90454604, dated 17-8-06 pertaining to another consignment imported under Bill of Lading No. AC 608/848/0489A assessed separately vide Bill of Entry No. 305349, dated 27-9-06. Therefore, there was an excess payment to the tune of Rs. 1,17,168/- pertaining to Invoice No. 90454604, dated 7-8-06 when duty of Rs. 19,90,572/- was paid on assessment of Bill of Entry No. 303606, dated 25-9-06. The assessee requested the concerned Deputy Commissioner of Customs (Appraising) vide its letter dated 14th December, 2006 for re-assessment of Bill of Entry No. 303606, dated 25-9-06 to enable it claim refund of the excess duty paid. Vide letter dated 18-12-06 the Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the instructions contained in the CBEC Circular F. No. 55/98/70-Cus., IV, dated 25-8-70. The appellants submit that in this case the proper officer had neither resorted to any adjudication proceedings paving way for a challenge of the same nor the appellant at any point of time during the assessment posed a challenge and found aggrieved of the assessment order. When there existed no challenge at the time of assessment, filing of an appeal was incorrect. They relied on the Tribunal's decision in the case of PPN Power Generating Company Pvt. Ltd. v. CC, Chennai (Final Order No. 782/06, dated 28-8-06) [2006 (204) E.L.T. 493 (Tri.)], wherein the CESTAT, Chennai had held as under : It is on record that the Bill of Entry was assessed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could be refunded consequent to correction of the error suo motu under Section 154 of the Act. We have heard the ld. JCDR who reiterated the position that the Bill of Entry in question had been assessed by an Assistant Commissioner of Customs and refund of excess duty paid could not be allowed without the assessee successfully challenging the assessment. 3. We have considered the facts of the case and the orders cited above. Section 154 reads as follows: "SECTION 154. Correction of clerical errors, etc. - Clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be cor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
