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TMI Blog2013 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... was raised by the foreign supplier as 0.75 USD, inadvertently. As the appellant did not realise the above mistake, they cleared the goods on payment of duty at the value declared in the invoice i.e. 0.75 USD. Accordingly, goods were cleared by paying higher quantum of duty. 2. Subsequently, the appellant filed a refund claim on 19-10-2010, seeking refund of excess duty of Rs. 11,28,590/- paid in excess on account of calculation errors. In the said refund application, they produced all the documents including the purchase order, amended/corrected invoices, issued subsequently by the supplier, performa invoice, credit notes issued by the foreign supplier, apology letter of the supplier, the other correspondence entered into between the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould get automatically restored for scrutiny and disposal. He also directed the jurisdictional officers to immediately pass orders on pending reassessment application of the appellant. Though the said order of Commissioner (Appeals) was passed in January, 2012, we are informed by the learned advocate appearing for the appellant that the orders on their applications filed under Sections 149 and 154 of the Customs Act, 1962 do not stand passed by the lower authorities till date. 6. It is contended by the learned advocate that there is no need for awaiting the decision on their application filed under Sections 149 and 154 inasmuch as the same were filed as an abundant precaution. Inasmuch as there was no 'lis' between the appellant and the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'lis' involved on any legal point, between the appellant and the Revenue, the refund claim are required to be adjudicated independently. The Hon'ble Delhi High Court in Aman Medical Products Ltd. cited supra, has examined the said issue in the light of law declared by the Delhi High Court in the case of Flock (India) Pvt. Ltd. referred supra as also in the case of Priya Blue Industries [2004 (172) E.L.T. 145 (S.C.)], has come to conclusion that where there is no dispute about any legal issue or where the duty stand paid on account of ignorance of exemption notification, refund claims cannot be rejected on the sole ground that assessments were not put to challenge in appeal. The Tribunal in the case of Commissioner of Central Excise, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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