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TMI Blog2013 (12) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- assessments were originally provisional and were finalised subsequently. As such, admittedly, their was an assessment order involving lis between the appellant and the Revenue. The said lis was decided in favour of the Revenue by the final assessment order. Admittedly, the said assessment order having not been challenged by the appellant - Following decision of Priya Blue Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 2% education cess on CVD and 2% education cess on total customs duty through TR-6 challans. At the time of final assessment of the said bills of entry, the 2% education cess, which was not paid by the appellant on the basic customs duty and debited through D.E.P.B. scrip was assessed against them and was recovered in terms of the Board Circular No. 5/2005-Cus., dated 31-1-2005. 3. Subsequentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after considering the Hon ble Supreme Court s judgment in the case of Priya Blue Industries Limited, it stands held that these judgments will not apply where there is no assessment order or dispute/contest and refund claim stands filed on any duty borne by the appellant. For better appreciation Para 5 of the said judgment is reproduced :- 5. The Tribunal has referred to the cases of CCE, Kanpur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing through the same, we note that the ratio of the above decision is not applicable to the facts of the instant case. Admittedly, the assessments were originally provisional and were finalised subsequently. As such, admittedly, their was an assessment order involving lis between the appellant and the Revenue. The said lis was decided in favour of the Revenue by the final assessment order. Admitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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