2012 (8) TMI 748

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rted one set of Automatic Capacitance & Dissipation Factor Tan Delta Measuring System valued at Rs. 18,28,699/- vide Bill of Entry No. 016854, dated 29-8-2008. The said item was assessed to duty under Customs Tariff Heading No. 9030.89 applying the duty rate of 20% + 5% + 13%CVD + 4%SAD totally amounting to Rs. 8,57,660/-. The appellant requested for reassessment of the Bill of Entry on the ground that they have an EPCG licence for the same and requested for assessment @ 10% + 5%, which was rejected. The appellant filed a refund claim of Rs. 3,29,343/- towards the excess duty paid inasmuch as they were eligible for assessment of duty under EPCG licence. The refund claim was rejected on the ground that inasmuch as the request for reassessmen....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Pvt. Ltd. v. Commissioner of Customs, Tuticorin - 2007 (212) E.L.T. 332 (Tri.-Chen.), Commissioner of Customs, Bangalore v. Deccan Aviation Pvt. Ltd. - 2006 (205) E.L.T. 617 (Tri.-Bang.), Manipal Media Network Ltd. v. Commissioner of Customs, Cochin - 2009 (234) E.L.T. 647 (Tri.-Bang.), Aditya Birla Nuvo Ltd. v. Commissioner of Customs, Bangalore - 2009 (15) S.T.R. 752 (Tri.-Bang.), Aman Medical Products Ltd. v. Commissioner of Customs, Delhi - 2010 (250) E.L.T. 30 (Del.) in support of his contention. 4. The learned AR appearing for the Revenue submits that in the instant case, the appellant had not challenged the original assessment to the appellate authority and, therefore, they cannot file a refund claim towards the excess duty ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the appellant had challenged the original assessment and had protested the assessment. Therefore, it is not a case of not challenging the original assessment. 5.2 This Tribunal in the Styleman's case (supra) held that when the assessee was protesting against the assessment, without granting the benefit of Notification, the refund claim should not have been rejected by the Commissioner on the ground that the assessment was not challenged. A similar view has been taken in the cases of Madura Coats Pvt. Ltd., Deccan Aviation Pvt. Ltd., Manipal Media Network Ltd., Aditya Birla Nuvo Ltd. (cited supra). Similarly, in the case of Aman Medical (supra) the Hon'ble High Court of Delhi held that non-filing of appeal against assessed Bill....