2012 (10) TMI 830

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..... Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellant imported electrolytic Tinplate sheets prima, for use as inputs in their own factory, who is manufacturing the tin containers. They filed bill of entry for clearance of the same by discharging basic customs duty @ 10%. However, subsequently, they filed refund claim on 15-4-2005, for Rs. 99,234/- on the ground that BCD cha .....

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..... importer and as such, in terms of law declared by the Hon'ble Supreme Court in the case of Priya Blue Industries v. CCE - 2004 (172) E.L.T. 145 (S.C.), the refund cannot be sanctioned to the appellant. 4. The said order of the Commissioner (Appeals) is challenged before us. 5. After hearing both sides, we find that the rate of basic customs duty, in respect of imported goods was @ 5%, .....

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..... der is required to be challenged by the assessee when there is dispute or 'lis' between the importer and the Revenue. In the absence of any adversarial assessment order, non filing of appeal against the assessed bill of entry, where there is no 'lis' between the importer and the Revenue at the time of clearance of the goods, will not debar importer of his right to file refund claim. The above find .....

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