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TMI Blog2018 (5) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the Department was accepted in toto by the appellant and once the assessment is accepted, the appellant has no cause of action to challenge the said assessment and the Commissioner (Appeals) has no jurisdiction in such matters. Held that: - case is remanded back to the Commissioner(Appeals) to decide the same on merit on the basis of the documents which may be produced by the assessee in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5/2010 and 10/06/2010 and cleared the goods. Subsequently, the appellant came to know that the rate of additional duty had been reduced from 10% ad valorem to 4% ad valorem by Notification No.20/2010 CE dt. 29/04/2010 issued to amend Notification No.4/2006-CE dt. 01/03/2006. The appellant was informed by the department that no refund could be sanctioned unless the incorrect assessments were modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has no jurisdiction in such matters. Learned counsel also submitted that the findings of the Commissioner(AppeaIs) is contrary to the CBEC circular No.24/2004 wherein it is ordered that refund claim I is not maintainable when the assessee did not challenge the assessment order which becomes final, The circular was issued on the basis of the judgment of the Supreme Court decision in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot have the jurisdiction to entertain the matter once the assessment is accepted. Further I find that this impugned order is contrary to the circular issued by the CBEC No.24/2004 wherein the CBEC has accepted that in view of the various judgments of the Supreme Court that for claiming refund the assessee had to challenge the assessment order and in this case, the assessee has challenged the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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