9911796707
TMI Blog2008 (10) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... n order of assessment is passed the duty would be payable as per that order. Unless that order of assessment has been reviewed under Section 28 and/or modified in an appeal that order stands. So long as the order of assessment stands the duty would be payable as per that order of assessment. A refund claim is not an appeal proceeding. – Appeal rejected - C/964/2005 - C/366/2008-(PB), - Dated:- 1-10-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Mohan Lal, Advocate, for the Appellant. Shri D.K. Madan, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - This is an appeal against the order of the Commissioner (Appeals) No. CC(A)/368/ACU/Delhi I/2005 dated 15-9-05 by which the claim for r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eck-list; it was a clerical error attributable to computer processing which led to denial of the benefit; in view of such error, the refund can be sanctioned by the Assistant Commissioner (refund) and there was no need to challenge the assessment order before Commissioner (Appeals). He relies on the following decisions: (a) Karnataka Power Corporation Ltd. v. C.C., Chennai - 2002 (143) E.L.T. 482 (S.C.) (b) ISRO Satellite Centre v. C.C., Bangalore - 2008 (227) E.L.T. 245 (Tri.-Bang.) (c) Aditya Birla Nuvo Limited v. C.C., Bangalore - 2008 (222) E.L.T. 249 (Tri-Bang.) (d) Mecon Ltd. v. C.C., Calcutta - 2003 (153) E.L.T. 574 (Tri-Kolkata) (e) in the case of C.C., New Delhi v. Hero Honda Motors Ltd. Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/Deputy Commissioner in-charge of refund, in our opinion has no power to change the decision in assessment by an officer of equal rank. 6.2 The decision of the Hon'ble Supreme Court in the case of Karnataka Power Corporation Ltd. (supra) will not be applicable to the present case. In the said case, the appellant had made a formal application for re-assessment of the duty and for refund of part of the duty paid and in that context the matter was remanded for re-consideration of the application for re-assessment. 6.3 Further the law laid down by the Hon'ble Supreme Court in the cases of Flock (India) Ltd. and Priya Blue Industries to the effect that unless the assessment is challenged in appeal, the refund of excess payment cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
