9911796707
TMI Blog2016 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act, 1962 as it provides for claim of refund by any person, who has borne the duty. We further hold that the refund claim was made within the limitation period of six months. We remand the matter to the adjudicating authority for the limited purposes of examining the issue of unjust-enrichment. - Decided in favor of appellant. - Cus Appeal No. 701/10 - Final Order No. 70255/2016 - Dated:- 1-6-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) None for the Appellant(s) Shri D. K. Deb, Asstt. Commr. (D. R.), for the Department ORDER The only issue which arises in this appeal, is whether an assessee, who is entitled for concessional rate of duty, pays higher duty by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants at ICD, Dadri, are covered under Notification 21/2002, Sl. No. 477 (ii). It ws further observed that the Bill of Entry cannot be re-assessed or amended after release of the goods. 3. Being aggrieved, the appellant preferred an appeal before the Id. Commissioner (Appeals), who has pleased to reject the same relying on the rulings of the Hon ble Supreme Court in the cases of Collector of Central excise, Kanpur Vs. Flock (India) Pvt. Ltd. : 2000(120) ELT 285 (SC) Priya Blue Industries Ltd. Vs. Commr. of Customs (Preventive) : 2004 (172) ELT 145 (S.C) 4. Being aggrieved, the appellant is before this Tribunal. 5. The appellants have filed written submissions and pray a decision on merit. 6. Heard the Id. A.R. for Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will therefore not apply when there is no assessment order on dispute/contest, like as is in the facts of the present case. 6. We, therefore, answer the question framed by holding that the refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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