2007 (11) TMI 3

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..... R 1 Exemptions allowed subject to all just exceptions. CM No.6176/2007 For the reasons stated in the application, the delay in filing this appeal is condoned. The application stands disposed of. CUS.A.C. 9/2007 The Assessee is aggrieved by an order dated 26th May, 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi ( CESTAT ) in Customs Appeal .....

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..... that the Assessee has filed present appeal notwithstanding the fact that there is no challenge to the assessment made on the Bill of Entry. Learned counsel for the Assessee has drawn our attention to Shri Vallabh Glass Works Ltd. v. Union of India (1984) 16 ELT 171(SC) to contend that a refund can be claimed even though the assessment order has not been challenged. 4 We are of the view that t .....

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..... rder is not challenged by the manufacturer under the Central Excise Act, no application for refund of duty would be maintainable. Following Flock (India) Pvt. Ltd., in Priya Blue Industries Ltd. it was held that where the assessment order is passed under Customs Act and that has not been challenged by the importer, a refund claim would not be maintainable. 6 Since both these decisions lay down .....

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