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TMI Blog2020 (4) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... iled under Section 27. The reason for this is the Officer sanctioning the refund cannot sit in judgment on the assessment done by the Assessing Officer. An assessment is a quasi judicial function exercised by the Assessing Officer against which an appeal lies before the Commissioner (Appeals) and not before the Officer sanctioning the refund. Sanction of refund is a mere mechanical process of seeing if duty was paid in excess and refunding the same. No refund can be claimed in respect of any assessment including self assessment unless the assessment itself is challenged and set aside by the appellate authority - Appeal dismissed - decided against appellant. - Customs Appeal No 138 & 139 of 2010 - A/30776-30777/2020 - Dated:- 21-1-2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not challenged the finally assessed bills of entry holding that such challenge is a necessary prerequisite for filing the refund claims in terms of the judgment of the Hon ble Apex Court in the case of Priya Blue Industries Ltd., [2004 (170) ELT A308 (SC)] and Flock India Pvt Ltd., [2000 (120) ELT 285 (SC)]. 3. Aggrieved by the rejection of refund, the appellant appealed to the First Appellate Authority who, by the impugned order, upheld the order of the adjudicating authority and rejected the appeals. Hence this appeal. 4. Heard Learned Counsel for the appellant and the Learned AR. The short point to be decided in these cases is whether the appellant is entitled to refund of excess duty paid when the bills of entry are finalise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cised by the Assessing Officer against which an appeal lies before the Commissioner (Appeals) and not before the Officer sanctioning the refund. Sanction of refund is a mere mechanical process of seeing if duty was paid in excess and refunding the same. 6. After the aforesaid judgment of the Hon ble Apex Court, there were some deviations from this rule made in the case of Micromax Informatics Ltd., [2016 (335) ELT 446 - Del] and Aman Medical Products Ltd., [2010 (250) ELT 30 - Del] passed by the Hon ble High Court of Delhi. After the judgments of the Hon ble Apex Court in the case of Flock India Ltd., (supra) and Priya Blue Industries Ltd., (supra), the customs department has introduced a system of risk management in its computer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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