2013 (11) TMI 788

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..... e appellant is in appeal against the impugned order wherein the refund claim has been rejected following the decision of Priya Blue Inds. Ltd. - 2004 (172) E.L.T. 145 and Flock (India) P. Ltd. - 2000 (120) E.L.T. 285 wherein the Hon'ble Apex Court held that without challenging the assessment, refund claim cannot be filed. 2. The facts of the case are that the appellant procured one consignment of .....

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..... he has complied with all the condition of Notification at the time of filing of bill of entry. It is the duty of the assessing officer to assess the goods properly. In these circumstances, when he realised that they paid duty which was not warranted, therefore they are entitled to refund claim as held by Aman Medical Products - 2009-TIOL-566-H.C.-Del. = 2010 (250) E.L.T. 30 (Del.). 4. On the othe .....

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..... that when the exemption is available it is the duty of the assessing officer to give the exemption to the assessee. As the assessing officer failed to give the exemption, therefore appellant are entitled to claim refund without challenging the bill of entry and the facts of this case are distinguishable from the decision in the case of Flock India and Priya Blue. With these observations, I hold t .....

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