2010 (12) TMI 1026

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..... s Act, 1962, which provides for amendment of documents and, therefore, there was no requirement to challenge the assessment before claiming the refund - Held that:- Proper officer/assessing officer who assessed the duty was competent under Section 149 to permit the amendment in the Bill of Entry, and refund as result of amendment is permissible. Further, the Commissioner (Appeals) has safeguarded .....

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..... invoice, in the second shipment, and the assessees paid duty on all the 10 units covered in the second Bill of Entry. They filed claim for refund of duty paid on the 6 units which did not arrive in the first consignment. The claim was rejected on the ground that the assessees have not challenged the assessment. The Commissioner (Appeals) accepted the contention of the assessees that the case fall .....

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..... ent is misplaced in the light of the judgment of the Hon ble Punjab Haryana High Court in the case of Bansal Alloys Metals Pvt. Ltd. - 2009 (240) E.L.T. 483 (P H), wherein it has been held that proper officer/assessing officer who assessed the duty was competent under Section 149 to permit the amendment in the Bill of Entry, and refund as result of amendment is permissible. Further, the Comm .....

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