2012 (8) TMI 748

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..... ld that:- Even if the assessment made under Bill of Entry is an appealable order, the same does not prevent the department from passing a speaking order to enable the petitioner to file an appeal - department should have passed a speaking order as to why the appellant’s claim for exemption under EPCG scheme was not admissible before they rejected the refund claim - matter is remanded to the original adjudicating authority
S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri Ravindra Jain, Advocate, for the Appellant. Shri Navneet, Addl. Commr., for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. - This appeal is directed against Order-in-Appeal No. 184/2003 CL (Air), dated 30-4-2003 passed by the Comm .....

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..... had sought for reassessment of the Bill of Entry inasmuch as they had an EPCG licence for importation of the same and the goods had not been cleared yet by the appellant. They also enclosed a copy of the EPCG licence, which entitled them to import such equipment under the said licence. It is further submitted that they discharged the duty liability as per the assessment under protest and also communicated the same to the authorities concerned at the relevant time. Inasmuch as they had sought reassessment and also paid duty under protest, it is not correct to say that they have not challenged the original assessment and, therefore, the original claim should have been considered on merits. He relies on the judgments of the Tribunal in the ca .....

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..... nt did not undertake reassessment of the goods as per their request nor did they pass any order on the request of the appellant. Accordingly, the appellant paid the duty under protest and thereafter, filed a refund claim seeking refund of the excess duty paid. However, the refund claim has been rejected on the ground that inasmuch as the original assessment has not been challenged, the refund claim is not maintainable. From the records, it is clear that the appellant had sought reassessment and also produced document and evidence in support of the claim of reassessment which ought to have been considered by the lower adjudicating authority, which has not been done nor any speaking order has been passed by the assessing officer as to why the .....

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