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The case involves a 100% Export Oriented Unit (EOU) seeking a refund of excess duty paid along with interest. The EOU had deposited an additional amount of duty as per the department's demand, which was later found to be incorrect. The EOU had not challenged the assessment order before any Appellate Authority. The Tribunal held that provisions of refund under Section 27 of the Customs Act and Section 11B of the Central Excise Act are only executionary and cannot modify assessment orders. Citing the case of ITC Ltd, the Tribunal emphasized that appellate proceedings should have been pursued to challenge the assessment orders. Referring to the case of Mafatlal Industries, the Tribunal dismissed the appeal, stating that assessment/adjudication made under the Act cannot be ignored based on later legal interpretations.
The case involves a 100% Export Oriented Unit (EOU) seeking a refund of excess duty paid along with interest. The EOU had deposited an additional amount of duty as per the department's demand, which was later found to be incorrect. The EOU had not challenged the assessment order before any Appellate Authority. The Tribunal held that provisions of refund under Section 27 of the Customs Act and Section 11B of the Central Excise Act are only executionary and cannot modify assessment orders. Citing the case of ITC Ltd, the Tribunal emphasized that appellate proceedings should have been pursued to challenge the assessment orders. Referring to the case of Mafatlal Industries, the Tribunal dismissed the appeal, stating that assessment/adjudication made under the Act cannot be ignored based on later legal interpretations.
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