2013 (12) TMI 177

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....spondent. ORDER The appellants had made imports under DFIA scheme in terms of Notification No. 40/2006-Cus., dated 1-5-2006 under 5 Bills of Entry which were finally assessed and the goods were cleared. The clearances were made in between June 2009 to December 2009 and the appellant filed refund claim on 18-2-2010 on the ground that the Special Additional Duty (SAD) paid by them at the time ....

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....ubmit that when there is no dispute about the assessment, there is no lis between the Department and the party and therefore the decisions relied upon by the lower authority for rejecting the refund claims are not applicable to the facts of this case. Further, he also relies upon the decision of the Tribunal in the case of Bennet Coleman & Co. Ltd. - 2008 (232) E.L.T. 367 (Tri.-Bang.), and submit ....

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.....1 of the decision, which is reproduced below. "7.1 In this case, it is not in dispute that the impugned goods are unconditionally exempt from the Additional Duty (Imports) by virtue of Notification No. 20/2006 dated 1-3-2006. The appellants have stated that they had banked upon the expertise of the Custom House Agent and also the assessing officers. Consequent to the assessment, they paid....