2015 (4) TMI 157 - AT - Customs

Tribunal Upholds Decision Denying Refund Claim for Excess Duty Paid on Imported Goods

The Tribunal upheld the Commissioner (Appeals)'s decision to reject the refund claim of excess duty paid on imported goods by the appellants. Despite ... Refund of excess duty - Imported goods and cleared for home consumption without contesting the assessment made in the Bill of Entry No. 691527 dated 29.09.2004 - Held that:- Both AC (Refunds) and the Commissioner (Appeals) have rightly dismissed the appeal by relying on the Hon'ble Apex Court judgment in the case of Priya Blue and Flock (I) (2004 (9) TMI 105 - SUPREME COURT OF INDIA), which was discussed in detail in the impugned order. Since the issue was well settled by the Hon'ble Apex Court, in the above judgements and the said Apex Court decision has been followed by various High Courts and Tribunals and the issue is no longer in dispute. Since the appellants not contented the assessment of duty made in the said Bill of Entry, the AC (refunds) has rightly informed the appellants. By respectfully following the Apex Court decision which is relied by the Lower Appellate Authority while rejecting the appeal - Decided against assessee. Issues:Claim of refund of excess duty paid on imported goods without contesting the assessment made in the Bill of Entry.Analysis:The case involved the appellants importing Mini Relays and subsequently filing a refund claim due to an error in the invoice price. The appellants argued that they were eligible for a refund of the excess duty paid, even though they did not challenge the assessment in the Bill of Entry. The Commissioner (Appeals) rejected the appeal, citing previous judgments by the Supreme Court. The appellant's advocate relied on several case laws to support their contention for a refund. On the other hand, the Revenue's representative reiterated the findings of the Commissioner (Appeals) and emphasized that the appellants were aware of the Supreme Court judgments and were advised to challenge the original assessment order. The Tribunal considered both sides' submissions and records, concluding that the issue was settled by the Supreme Court judgments in the cases of Priya Blue and Flock (I). Since the appellants did not contest the assessment of duty in the Bill of Entry, the Tribunal upheld the impugned order, dismissing the appeal. The decision was based on the established legal precedent and the appellants' failure to challenge the assessment.This detailed analysis outlines the key arguments presented by both parties, the legal basis for the claim of refund, the reliance on previous judgments, and the Tribunal's decision based on the settled legal principles established by the Supreme Court.