2011 (4) TMI 214

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..... issue involved in the present appeal is the refund of Rs. 46,00,139/- being the amount, 2% education cess on basic customs duty debited through DEPB scrip. 2. As per facts on record, the appellant imported 11 consignments of copper concentrate and cleared the same under 11 bills of entry. The said bills of entry were assessed provisionally. At the time of provisional assessment, the appellant pa .....

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..... und claim arising out of the same cannot be entertained in view of the law declared by the HSC in the case of Priya Blue Industries Limited vs. Commissioner 2004 (172) ELT 145 (SC).   4. Learned advocate appearing for the appellants has drawn our attention to another decision of the Hon'ble Delhi High Court in the case of Aman Medical Products Limited vs. Commissioner of Customs, Delhi 2010 .....

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..... id not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will therefore not apply when there is no assessment order on dispute/contest, like as is in the fac .....

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