2015 (12) TMI 727

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..... INDIA) as well as Flock (India) Pvt. Ltd. (2000 (8) TMI 88 - SUPREME COURT OF INDIA) settles the issue beyond doubt. The Hon'ble Supreme Court has held that once the order of assessment is passed and unless that order is reviewed under Section 128 or modified in appeal that order stands and officer considering the refund claim cannot stand in appeal over the assessment made by the competent offic .....

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..... oice and letter of credit. The value declared is the transaction value. At the time of assessment the assessing officer insisted on enhancing the declared value. As the appellant wanted the goods urgently he paid the duty on enhanced value and cleared the goods. Thereafter no assessment was issued and appellant filed an application for refund of excise duty paid under Section 27 of the Customs Act .....

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..... ner in his order has observed as under:- It is settled judicial position that Chartered Accountant certificate alone is not enough to rebut the presumption against passing of the duty burden unless supported by any other evidence whereas it is fact that the sales invoice are the best evidence to rebut such presumption and the appellants have failed to produce the same. 4. The appellant h .....

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..... and the written submission of the appellant. 7. In our view the decision of the Apex Court in the case of Priya Blue Industries (supra) as well as Flock (India) Pvt. Ltd. (supra) settles the issue beyond doubt. The Hon'ble Supreme Court has held that once the order of assessment is passed and unless that order is reviewed under Section 128 or modified in appeal that order stands and office .....

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..... ppellant relating to unjust enrichment becomes irrelevant since we are of the considered opinion that in the wake of the Apex Court decision cited above, refund claim is not maintainable unless assessment order is reviewed or modified in appeal. Since in this case the appellant has not challenged the assessment order, consequently refund claim is not maintainable. In view of these facts and circum .....

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