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TMI Blog2016 (3) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... clearance of Mercedes Benz Car donated to their trust by a devotee from USA. The Bill of Entry was assessed under CTH 87032491 @ 105% BCD + 10% CVD + 8% + 1% + 0.125%. In terms of Notification No. 21/02 Sl. No. 344, the applicable rate of duty @ 60% BCD + 16% CVD + 8% + 1% + 0.125%. Hence, the appellant filed a refund claim for the difference of duty paid at the time of clearance. The same was rejected as inadmissible since they did not challenge/protest the assessment order or payment of duty, which became final. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority and rejected the appeal by relying the Hon'ble Supreme Court decision in the case of CCE Vs. M/s. Flock India Pvt. Ltd. - 2000 (120) ELT 285 (S.C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court Order of M/s. Flock India Pvt. Ltd and M/s. Priya Blue Industries (supra). Further, she submits that this Tribunal Order on identical issue rejected the refund claim in the case of Airport Authority of India - 2005 (180) ELT 223 (Tri.-Del.). She submits that the Tribunal order was upheld by the Hon'ble Supreme Court reported in 2015 (322) ELT 177 (S.C.). She drew attention to the grounds of appeal before the Commissioner (Appeals) in para 1,2 and 3, at page 50, where the appellant's main grounds was that there is no requirement to challenge the order of assessment separately. 5. The Ld. Advocate countered the arguments of the Ld. AR and submits that Airport Authority of India Vs. CC, Chennai (supra) relied on by the Revenue is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal on identical issue, where the Airport Authority of India has not challenged the assessment order and claimed refund. The ratio of the above Apex Court decision in the case of Airport Authority of India (supra) squarely applies to the facts of the present case. Since both the authorities below rejected the appeal on legal grounds of non-challenging of assessment order and the appellant's contention and plea of claiming fulfillment of notification and relying Board's circular are not relevant. By respectfully following the apex Court judgment in the case of Airport Authority of India (supra) and M/s. Priya Blue Industries and M/s. Flock India Pvt. Ltd cases (supra) we uphold the impugned order and reject the appeal. (Order dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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