2016 (1) TMI 588

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..... otest. - Held that:- the bill of entry has been assessed by the proper officer and the duty is paid on the basis of assessment and in view of this, the refund claim cannot be claimed unless the legal remedy of challenging the respective assessment order by filing appeal is exhausted. In view of the Hon'ble Supreme Court judgment in the case of Priya Blue Industries Ltd. vs. CC (P) [2004 (9) TMI .....

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..... cing the declared price from Euro 0.15 per kg. to US$ 0.37 per kg. and the appellant claimed the consignment on payment of enhanced rate of duty under protest. Thereafter, the appellant filed the refund claim with the lower authority, which was rejected. Thereafter the appellant filed appeal before the Commissioner (Appeals) who vide his order dated 21.12.2004 rejected the appeal. Hence the presen .....

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..... n the Hon'ble Supreme Court has observed as under:- 6. .. Once an order of Assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an Appeal that Order stands. So long as the Order of Assessment stands the duty would be payable as per that Order of Assessment. A refund claim is not an Appeal p .....

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