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TMI Blog2017 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... if the former, whether the denial was a consequence of non-compliance with such condition. It is the bounden obligation of the state to extend the benefit of an unconditional exemption to arrive at the effective rate of duty and failure to do so is a systemic error that has naught to do with assessment. The interests of justice is best served by restoring the claim to the original authority who will give all these aspects due consideration and come to a reasoned finding - appeal allowed by way of remand. - C/1157/2006 - A/85955/17/SMB - Dated:- 21-2-2017 - Shri C J Mathew, Member (Technical) None for the appellant Shri M K Mall, Assistant Commissioner (AR) for the respondent Order M/s Ankur International is in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CE dated 9 th July 2004 which, though assessed electronically, was, nevertheless, denied without any record of the reasons for denial. Indeed, it is not ascertainable from the orders of the lower authority if the exemption, though claimed, was denied or if the exemption had been claimed as an afterthought. The correct state of affairs has implications in relation the manner in which the dispute is to be resolved. 4. It is also noticed that the primary ground for rejection of the claim, as well as the dismissal of the appeal against the rejection, was circular no. 24/2004-Cus dated 18 th March 2004 of the Central Board of Excise Customs which directed refund sanctioning authorities to entertain claims only if assessments had been chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the matter restored to the file of the Assistant Collector of Customs to be decided afresh on the basis of the claim of the appellants contained in the letters dated 27 th August, 1994/25 th August, 1994. and it must be admitted that this decision of a three-judge bench predates that of the Hon ble Supreme Court in Priya Blue Industries v. Commissioner of Customs (Preventive) [2004 (172) ELT 145 (SC)]. 6. Heard the Learned Authorized Representative. 7. It is clear that the decision in re Flock (India) Ltd and re Priya Blue Industries Ltd disapproved of the resort to the refund provisions of the taxing statute which allowed claims to be made well after that prescribed in the appeal provisions and thus get t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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