2015 (12) TMI 169

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..... Singh, Member (Technical) For the Petitioner : Shri Rishabh Jain, CA For the Respondent : Shri Amresh Jain, DR ORDER Per Mr. R.K. Singh : The appeals have been filed against Orders-in-Appeal Nos.CC(A)/ICD/239 and 240 - 241/2008, dated 16.07.2007_____ and 21.07.2008 respectively, which upheld the respective Orders-in-Original in terms of which refund claims were rejected essentiall....

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....g Bills of Entry and hence applied for refund when they realised that the said exemption Notification was applicable to them. The appellants have contended that the assessment was not required to be appealed against for the purpose of refund in these circumstances in the wake of the judgement of Delhi High Court in the case of Aman Medical Products Ltd. Vs.CC, Delhi [2010 (250) ELT 30 (Del.)]. ....

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.... after filing a Bill of Entry. In fact, such a case is the present case in which there is no assessment order for being challenged in the appeal which is passed under Section 27(1)(i) of the Act because there is no contest or lis and hence no adversarial assessment order. 5. The Tribunal has referred to the cases of CCE, Kanpur v. Flock (India) Pvt. Ltd. [2000 (120) E.L.T. 285] and Priya ....

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....he refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 and which claim will fall under clause (ii) of sub-section (1) of Section 27." We find that the ratio of the aforesaid judgement of Delhi Hig....