9911796707
TMI Blog2016 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs (Appeals) rejected the appeals of the appellants on the ground that the appellants cannot claim the refund directly without challenging the assessment order in view of the Apex Court decision in M/s Priya Blue Industries Ltd. Vs. Commissioner of Customs [2004 (172) E.L.T. 145 (S.C.)]. 3. Briefly, the facts of the present case are that the appellants are engaged in the trading of various consumer products. In the course of their business, they filed 09 Bills of Entry for clearances of the goods namely Enamel Ware classifiable under CETH 73239490 and Aluminium Non-stick cook wares under CTH 76151021 of the Central Excise Tariff. All the goods were cleared on payment of merit rate of duty after the bills were assessed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als) challenging the assessment on the ground that excess duty paid by them needs to be refunded as there is no provision to collect the duty which were paid by oversight. Thereafter, the Commissioner (Appeals) vide his order dated 06/01/2015 rejected all the five appeals relying upon the decision of M/s Priya Blue Industries Ltd. on the ground that the appeals are not maintainable as they have to challenge the assessments made in the Bills of Entry. Aggrieved by the said order, the appellant has filed present five appeals before this Tribunal. 4. Heard both the parties and perused the records. 5. The learned counsel for the appellant submitted that the impugned order is not sustainable in law because the respondent has failed to apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.). He also submitted that the decision in the case of Aman Medical Products Ltd. (supra) relied upon by the learned counsel for the appellant has been distinguished by the Division Bench of the Tribunal in the case of CEAT Ltd. Vs. Commissioner of Customs, Kolkata [2016 (335) E.L.T. 693 (Tri.-Mumbai)] wherein in identical facts, the Tribunal has come to the conclusion, relying upon the decision of Hon'ble Supreme Court in the case of Escorts Ltd. Vs. Union of India [1998 (97) E.L.T. 211 (S.C.) that the judgement of the Hon'ble Delhi High Court is not applicable in view of the judgment of the Hon'ble Supreme Court in the case of Escort Ltd. (supra). He further submitted that in the case of Commissioner of Customs Vs. ACE Designers [201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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