2015 (9) TMI 142

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....hak, Advocate, for the Respondent. ORDER The appellant Revenue has approached this Court being aggrieved by the Judgment and Order passed by the learned CESTAT dated 24-12-2013 thereby dismissing the appeal filed by the Revenue. 2. The respondent had imported 20 Rolls Colour Graphic film in Jumbo Rolls from Kodak, U.S.A. on 9-12-1996 and filed Bill of entry for assessable value of Rs....

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....ection 27 of the Customs Act, 1962 (hereinafter referred to as the said Act). 3. Being aggrieved thereby the Revenue preferred an appeal before the Commissioner of Customs (Import) before the Appellate Authority. The appellate authority vide order dated 6-1-2005 accepted the appeal of the department on the ground that the respondents were entitled to the refund only when they rebut the pre....

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....emsp;Shri Pradeep Jetley, learned Counsel for the appellant submits that substantial question of law arises as to whether a refund claim can be entertained, without the order of assessment, having been challenged. The learned Counsel submits that without there being any modification or revision in the assessment order at an appellate or revisional stage, claim for refund could not have been entert....

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....er is challenged, claim for refund would not be tenable. 8. However, in the present case, undisputedly, the learned CESTAT had directed the learned Commissioner (Appeals) to examine the issue as to whether the respondents/assessee makes out a case and remanded for fresh decision on the issue of unjust enrichment after examining all relevant documentary evidence produced by the respondents ....