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TMI Blog2019 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Justice K. Ravichandrabaabu For the Petitioner : Mr.Hari Radhakrishnan For the Respondent : Mr.S.Rajasekar, Junior Panel Counsel for Mrs.R.Hemalatha, Senior Panel Counsel ORDER This Writ Petition is filed challenging the order of respondent dated 26.03.2018, wherein and whereby, the refund claim made by the petitioner for an amount of ₹ 35,93,099/- was rejected as premature on the ground that the petitioner has not challenged the assessment. 2. Following are the short facts and circumstances as projected by petitioner in filing the present Writ Petition. The petitioner is engaged in the business of manufacturing automotive f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Hon'ble Apex Court made in Civil Appeal Nos.293-294 of 2009 etc. dated 18.09.2019, unless the petitioner questions the assessment, the refund claim cannot be considered by the authority, as rightly observed by the respondent in the impugned order. He further submitted that since the refund claim itself was made within two months from the date of assessment on the bill of entry filed by the petitioner dated 22.06.2016, the petitioner may be given liberty to challenge the said assessment so as to get the benefit of exemption from the payment of customs duty in view of the exemption notification referred to supra. 4. Mr.Rajasekar, learned counsel appearing for the respondent submitted that the impugned order was rig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and in case any person is aggrieved by any order which would include self-assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act. Therefore, this Court is of the view that the refund claim made by the petitioner was rightly rejected as premature, since the petitioner has not challenged the self assessment made through Bill of Entry No.54726467 dated 22.06.2016. 7. As the learned counsel for the petitioner fairly submitted before this Court that liberty may be given to the petitioner to challenge the said self asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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