TaxTMI 
TaxTMI 
2015 (11) TMI 1400
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.....2008 for export of iron ore lumps by declaring per MT value of the same. As in terms of the contract, the respondent was to get US$ 128.70 towards export duty, Revenue entertained a view that the said duty is required to be added in the assessable value of the goods even though appellant claimed exemption of export duty from the total assessable value. The Assistant Commissioner Vide his Order No. 4/08 dated 11.07.2008, directed the respondent to pay export duty on the total value inclusive of the duty. The respondent accordingly paid the differential amount of Rs. 61,92,672/- and Rs. 18,708/- under protest. 3. In the meanwhile, the CBEC vide its circular dated 10.11.2008, clarified that valuation for calculating export duty is to be done....
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....the case. The only reason adopted by the Revenue for denial of the refund is that the assessment order No. 4/2008 dated 11.07.2008 passed by the Assistant Commissioner was not challenged by the assessee before the higher appellate forum and as such the same had attained finality. Any refund arising out of the said order cannot be entertained individually. 7. As such, it becomes necessary to refer to the said order No 4/2008 dated 11.07.2008. The operative portion of the said order is as follows:- "I hold that M/s ILC Industries Ltd, Hospet are liable to pay export duty of Rs. 4,74,87,851/- on the transaction value of Rs. 31,65,65,670/- in respect of Shipping Bill No. 42/2008-09 dated 11.7.2008. It is also ordered the order of assessment ....
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....not be filed directly without putting a challenge to the assessment order are not directly applicable to the facts of the present case. The same relate to a situation where there was a lis between the assessee and the Revenue and that lis stands finally adjudicated in the adjudication order. When the order of assessment itself says that the same is open to reassessment, the assessee can admittedly file the refund claim by praying for reassessment of the order, which the Assistant Commissioner has himself allowed. The non-challenge to such an order, before filing the refund claim, would not act as rebuttal to the assessee's claim. As such we agree with the order of the Commissioner (Appeals) that inasmuch as the assessment order was a condit....