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TMI Blog2014 (2) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... fficer considering a refund claim cannot sit in Appeal over an assessment made by a competent Officer. The Officer considering the refund claim cannot also review an assessment order - there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority, or that appellant asked for any appellate order on the assessments made on the bills of entry - Decided against assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... d Vs CC Bangalore 2008 (232) ELT 367 ((Tri-Bang) vi) CC Guntur Vs Sameera Trading Co. 2011 (264) ELT 578 (Tri-Bang) vii) Eco Valley Farms & Foods Ltd Vs CCE Pune-III 2013 (290) ELT 49 (Bom.) viii) RBF RIG Corporation Vs CC (Imports) Mumbai 2011 (264) ELT 486 (SC) ix) Western Coalfields Ltd Vs CCE Kolkata 2011 (273) ELT 153 (Tri-Del) x) Aman Medical Products Ltd Vs CC Delhi 2010 (250) ELT 30 (Del.) xi) CCE (Appeals) Bangalore Vs KVR Construction 2012 (26) STR 195 (Kar.) xii) Hind Agro Industries Ltd Vs CC 2008 (221) ELT 336 (Del.) Xiii) Veekay Prints Pvt.Ltd. Vs CC Mumbai-III 2010 (259) ELT 749 (Tri-Mum) 2.1 It was argued by the appellant that the issue of non-inclusion of bagging charges for packing of fertilizers after imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the period June 2006 to November 2006, he relied upon the following case-laws to argue that unjust enrichment is attracted in the present proceedings:- i) CCE Jaipur Vs Birla Corpoation Ltd 2007 (208) ELT 481 (SC) ii) CCE & ST Cochin Vs Tecil Chemicals & Hydropower Ltd 2012 (286) ELT 19 (Kar.) 4. Heard both sides and perused the case-records. In these appeals, following points are required to be decided. a) Whether appellant was required to challenge the assessments made on the bills of entry before filing refund of Customs duty paid, when the assessment made on the bill of entry for the earlier period was contested and a favourable order is obtained by the appellant. b) Whether unjust enrichment is attracted in the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e party/person who can make a claim for refund. In other words, they enable a person who has paid duty in pursuance of an Order of Assessment to claim refund. These words do not lead to the conclusion that without the Order of Assessment having been modified in Appeal or reviewed a claim for refund can be maintained. 5.1 In view of the above, there is no evidence brought on record that assessments made on the bills of entry of the appellant were contested by filing appeals before the appropriate appellate authority, or that appellant asked for any appellate order on the assessments made on the bills of entry. The case laws relied upon by the appellant are not applicable in view of the above ratio laid down by the Apex Court. Accordingly, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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