2013 (12) TMI 1401

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....hri Imamuddin Ahmed, SDR, for the Respondent. ORDER The issue involved in the present appeal is the refund of Rs. 46,00,139/- being the amount, 2% education cess on basic customs duty debited through D.E.P.B. scrip. 2. As per facts on record, the appellant imported 11 consignments of copper concentrate and cleared the same under 11 bills of entry. The said bills of entry were assesse....

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.... assessment of bills of entry was not put to challenge by the appellant. As such, refund claim arising out of the same cannot be entertained in view of the law declared by the HSC in the case of Priya Blue Industries Limited v. Commissioner - 2004 (172) E.L.T. 145 (S.C.). 4. Learned advocate appearing for the appellants has drawn our attention to another decision of the Hon'ble Delhi High ....

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....as held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjudicating authority had committed an error in passing his order. These judgments will....