2003 (4) TMI 308

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.... Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The issue in this appeal is whether the refund claim made under Section 27 of the Customs Act, 1962 could be rejected on the grounds that the classifications and chargeability to C.V. Duty has been determined and the said assessments have not been challenged. The lower authorities have rejected the refund ap....

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.....), after finding and holding as follows :- (i)     after considering the provisions of Section 27 of the Customs Act, 1962 it was held that if the refund claim cannot be made as the order of assessment itself has not been got set aside by filing a separate appeal against such an order, then provisions of Section 27(1)(i) will be rendered totally nugatory and meaningless. If....

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....e had filed an application for re-assessment and refund, the rejection of the same was found not correct. It was set aside and the matter was remanded back to the Assistant Collector to decide the claim of the assessee. (iii)   It was also held that availing of a refund claim would itself amount to filing a request for re-assessment and the Bill of Entry by the proper order and therea....

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....e of refund under Central Excise Act and it was found that the provisions of the Section 11B of the Central Excise Act and Section 27 were not para-materia. (b)     The Advocate for the appellants have relied upon the case of MSCO Pvt. Ltd. v. U.O.I. & Ors. - 1985 (19) E.L.T. 15 (S.C.) and on Shiv Shankar Dal Mills v. State of Haryana & Others (AIR 1980 SC 1037) to submit th....