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TMI Blog2015 (12) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... 4-MCH dated 30.09.2004 vide which the Commissioner (Appeals) upheld the order of Adjudicating Authority and dismissed the appeal of the appellant. 2. The brief facts of the case are that the appellant imported a 'self closing drawer slides' through Mumbai port and filed bill of entry no. 221903 dated 12.11.2001 and declared the value as per the purchase order, invoice and letter of credit. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeal before the Commissioner, who vide order dated 30.09.2004 upheld the order of the Dy. Commissioner and rejected the appeal. Now the appellant is before us by way of this appeal. 3. The appellant has submitted in his written submission that the ld. Commissioner dismissed the appeal without considering the evidence furnished by the appellant. The ld. Commissioner in his order has observed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding of the Commissioner. He further submits that the application for refund is not maintainable without challenging the assessment order as held by the Apex Court in the case of Priya Blue Industries ltd. 2004 (172) ELT 145 (SC) and in the case of CCE vs. Flock (India) Pvt. Ltd. 2000 (120) ELT 285 (SC). 6. We have heard the ld. AR and perused the record and the written submission of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment stands the duty would be payable as per that Order of Assessment. A refund claim is not an Appeal proceeding. The Officer 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." 8. As far as the second submission of the appellant relating to unjust enrichment becomes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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