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The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on the ground of excess duty payment due to wrong valuation of goods was rejected. The CESTAT held that in self-assessment cases, the refund proceedings u/s 11B are executionary and not re-assessment proceedings. The appellant failed to challenge the self-assessment order before the Commissioner (Appeals) or get it modified. Hence, the appellant cannot raise issues regarding the applicability of Sections 4 or 4A for duty assessment in the refund proceedings. The appellant failed to prove entitlement to the refund claimed.
The CESTAT dismissed the appeal filed by the appellant seeking refund of central excise duty u/s 11B of the Central Excise Act, 1944. The appellant's claim for refund on the ground of excess duty payment due to wrong valuation of goods was rejected. The CESTAT held that in self-assessment cases, the refund proceedings u/s 11B are executionary and not re-assessment proceedings. The appellant failed to challenge the self-assessment order before the Commissioner (Appeals) or get it modified. Hence, the appellant cannot raise issues regarding the applicability of Sections 4 or 4A for duty assessment in the refund proceedings. The appellant failed to prove entitlement to the refund claimed.
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