2008 (2) TMI 126

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..... subsequent to the payment of duty – since assessment order have not been modified in appeal, refund is not allowable - Once assessments is finalized, only option available to importer is to challenge the same before the higher appellate - C/171/2007 - A/186/2008-WZB/AHD - Dated:- 1-2-2008 - Ms. Archana Wadhwa, Member (J) Shri M. Veeraiyan, Member (T) [Order per : Archana Wadhwa, Member (J .....

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..... with the above contention of the Revenue. The issue stands decided by the Hon'ble Supreme Court in case of Priya Blue Industries 2004 (172) ELT 145 (S.C.), laying down that refund claim contrary to the assessment order is not maintainable without the order of the assessment having been modified in appeal. Admittedly, in the present case, no appeal stands filed against the assessment in terms .....

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..... CC (IMP) Nhava Sheva Vs. Eurotex Industries Exports Ltd. 2007-TIOL-1184-CESTAT-MUM. 3. The learned advocate relies upon the Hon'ble Kerala High Court in case of Aluminum Industries Ltd. 1996 (83) ELT 41 (Ker.), allowing rectification in Bill of Entry under the similar circumstances in terms of Section 154 of Customs Act, 1962, is not appropriate in as much as the said judgment is prior .....

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