2010 (11) TMI 903

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....ereira, JDR, for the Respondent. ORDER The appellant filed a refund claim of the excess duty paid by them at the time of clearance of their import consignment. 2. The facts of the case are that the appellant imported a consignment of 47 packets of "Bearing Components" and filed the bill of entry as per invoice and paid the duty on the same. At the time of clearance of those goods, th....

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....e Industries [2004 (172) E.L.T. 145 (S.C.)] and Flock India Ltd. [2000 (120) E.L.T. 285 (S.C.)] Against the said denial of refund claim on the above mentioned ground the appellant is in appeal before this Tribunal. 3. Shri S. Narayanan the learned Advocate appearing on behalf of the appellant and submitted that in the case it is not disputed that the appellant has paid the duty on the item....

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....tion he placed reliance on Senka Carbon Pvt. Ltd. v. Commissioner of Customs, Chennai reported in 2007 (216) E.L.T. 397 (Tri. - Chennai) and Commissioner of C.Ex. Nhava Sheva v. Crest Chemicals reported in 2009 (244) E.L.T. 361 (Tri.-Mumbai). He also relied on Bansal Alloys & Metals Pvt. Ltd. v. Commissioner of Cus., Amritsar reported in 2009 (240) E.L.T. 483 (P & H). 4. On the other hand ....

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.... that assessment order is not required to be challenged. In the identical circumstances in the Bansal Alloys & Metals Pvt. Ltd. reported in 2009 (240) E.L.T. 483 (P & H) the Hon'ble High Court has held that in the case when there is a examination report that goods imported were less in weight than shown in the bill of entry, the appellant is entitled for refund claim. Further in the case of Crest ....