9911796707
TMI Blog2019 (10) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act where the assessment had to be done by the officers post such amendment where the assessment is done under self assessment scheme, there are no option but to hold that the appeals are not sustainable and need to be rejected. Appeal dismissed - decided against appellant. - Customs Appeal No 30280 of 2019, Customs Appeal No 30281 of 2019, Customs Appeal No 30284 of 2019, Customs Appeal No 30286 of 2019 - FINAL ORDER No. A/30797-30800/2019 - Dated:- 16-10-2019 - Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Praveen Nair, Advocate for the Appellant. Shri N. Bhanu Kiran, Assistant Commissioner for the Respondent. ORDER All these appeals are filed by the appellant on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us b) under self assessment for refund no appeal can be filed as there is no order of assessment to be appealed against. c) under section 17 of the Customs Act, 1962 (as amended) assessment is done by the assessee themselves under the self assessment scheme and there is no mechanism to challenge such self assessment before the Commissioner (Appeals). Therefore the ratio of the Hon ble Apex Court in the case of Priya Blue Industries (supra) which was passed in the context of the earlier legal position where an assessment had to be done by the officer does not hold good in their case. They relied on the judgments of the Hon ble High Court of Delhi in the case of Aman Medical Products Vs Commissioner [2010 (250) ELT 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he absence of any such appeal no refund application can be entertained. Paras 43, 47 and 48 of this judgment are reproduced below: 43. As the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression 'Any person' is of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of re-assessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self-assessment. The order of self-assessment is an order of assessment as per section 2(2), as such, it is appealable in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re hereby set aside. We order accordingly. We hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred. 4. I have considered the arguments from both sides and perused the records. As it is now settled by the Larger Bench of the Hon ble Apex Court in the case of ITC Ltd., (supra) that no refund can be sanctioned without challenging the assessment order whether such assessment is done prior to the amendment to Section 17 of the Customs Act where the assessment had to be done by the officers post such amendment where the assessment is done under self assessment scheme, I have no option but to hold that the appeals are not sustainable and need ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
