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TMI Blog2014 (10) TMI 506X X X X Extracts X X X X X X X X Extracts X X X X ..... iginal assessment has to be issued or the refund claim has to be considered. In any case, the appellant has the option to file an appeal against the assessment also in case the refund was rejected. In this case, the respondent did not have any grievance since the refund was sanctioned by the original authority as agreed upon between the two parties as emerging from the letter written by the party. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 27-12-2013 - Shri B.S.V. Murthy, Member (T) Shri Ganesh Haavanur, AR, for the Appellant. Shri Lakshmi Narayan, Advocate, for the Respondent. ORDER Respondents filed a shipping bill on 31-7-2007 for export of 15,700 MTs of Iron Ore Fines in low grade to China. They declared the percentage of iron as 58.5%. The correct rate of duty applicable was ₹ 50/- per MT. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken a view that the stand taken by the Revenue that in the absence of challenge to the assessment, refund claim could not have been filed. 2. The facts in this case are very peculiar. The assessment is contrary to the law and the declaration filed was not accepted and subject to verification by the Revenue, higher duty was collected. That being the position, the correct procedure to be follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, the appellant has the option to file an appeal against the assessment also in case the refund was rejected. In this case, the respondent did not have any grievance since the refund was sanctioned by the original authority as agreed upon between the two parties as emerging from the letter written by the party. No doubt there is no estoppel in law. At the same time, the officers of customs ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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