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TMI Blog2015 (12) TMI 734X X X X Extracts X X X X X X X X Extracts X X X X ..... s the ACP order was not appealable, it would be incorrect to hold that without challenging such an order, the manufacturer cannot claim refund of duty erroneously collected. The other two issues, the Honble High Court remanded the matter to the Adjudicating Authority. - refund claims cannot be rejected on the first issue as the ACP order was not appealable. The other two issues, the matters are remanded to the Adjudicating authority to decide afresh in the light of the decision of the Honble High Court. The impugned order is modified accordingly - Decided against Assessee. - Appeal No.: E/1151-1156/2008 (Appln No E/EH/10503/2015) - ORDER No. A/11654-11659 / 2015 - Dated:- 30-10-2015 - Mr. P.K. Das, Hon'ble Member (Judicial) Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Adjudicating Authority. The relevant portion of the decision of the Honble High Court in the case of M/s Premraj Dyeing and Printing Mills Pvt Ltd (supra) is reproduced below: 16. From the tenor of the Rules, the provisions made thereunder and the nature of exercise envisaged for determination of Annual Production Capacity, on the basis of the declaration made by the independent processor and if found necessary with the aid of consultation of the technical expert, it becomes clear that the determination which is arrived at cannot be termed as a judicial or even a quasi-judicial order. It is an administrative exercise undertaken by the prescribed authority of determining the Annual Production Capacity and other related issues. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Mafatlal Industries, the Apex Court ruled that an assessee cannot claim refund that too after the indefinite period of time on the strength of decision in case of another assessee. In Collector v. Flock (India) Pvt. Ltd. (supra), it was a case where classification of a product was the controversy. The Assistant Collector passed an order of such classification. Such order though appealable, was not challenged by the assessee. The assessee, however, filed a refund claim. The Apex Court observed that there is little scope for doubt that in a case where an adjudicating authority has passed an order which is appealable under the statute and the party aggrieved did not choose to exercise the statutory right of filing an appeal, it is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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