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TMI Blog2016 (12) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... by way of challenging the assessed Bill of Entry would arise only in case where there is a lis or dispute between the assessee/importer and the Department, thus, assessments need not to be challenged. Held that: - I am of the considered opinion that the judgment relied upon by the learned counsel is not applicable in the facts and circumstances of the case and there is no infirmity in the impugned order as the appellants are not entitled to claim refund unless they challenge the assessment order which has not been done in the present case. Refund rightly rejected - appeal dismissed - decided against appellant. - Customs Appeal Nos. C/20948/2015 & C/21591 to 21594/2016 - Final Order Nos. 21150 to 21154/2016 - Dated:- 18-11-2016 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versight, they have failed to avail such benefit, which resulted in excess payment of C.V. duty. The appellant has further stated that as per the above Notification, they are eligible for concessional rate of duty @ 6% ad valorem, whereas due to oversight, they paid the duty at a higher rate of 12%. Consequently as a result of which the appellant paid a total excess duty of ₹ 11,04,926/-. The appellant after realizing the mistake, they made a representation to the respondent vide their letter dated 8.10.2013 requesting the lower authority to amend the Bills of Entry in terms of Section 149 of the Customs Act, 1962. Therefore, the lower authority on the representation of the appellant, issued an administrative letter dated 11.10.2013 v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out going into technical issue. She further submitted that the question of reassessment by way of challenging the assessed Bill of Entry would arise only in case where there is a lis or dispute between the assessee/importer and the Department. The learned counsel further submitted that the Hon ble High Court of Delhi in the case of Aman Medical Products Ltd. Vs. Commissioner of Customs, Delhi [2010 (250) E.L.T. 30 (Del.)] distinguished the ratio laid down in Priya Blue Industries Ltd. by categorically holding that in the situation, assessments need not to be challenged. She further submitted that the decision of Aman Medical Products Ltd. (supra) has been subsequently followed by Delhi High Court in the case of Micromax Informatics Ltd. Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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