2016 (1) TMI 148

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....eld that Cess is not payable on the imported rubber. Therefore appellant filed refund claim against duty already paid by them. 3. It is the plea of the Ld. Counsel that in terms of the Delhi High Court judgment in case of Aman Medical Products Ltd. vs. CCE [2010(250) ELT 30 (Delhi)], refund claims are admissible when there is no assessment order on dispute as in the present case. As regards the unjust enrichment, the Ld. Counsel contended that they had submitted a Certificate from the cost accountant certifying that the amount of cess was not charged in the profit and loss account as expenses, rather it is show as Cess recoverable. 4. On the other hand, learned A.R. appearing on behalf of Revenue states that application for refund is ....

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....edical Products (supra), it was held that "5. The Tribunal has referred to the cases of CCE, Kanpur Vs. Flock (India) Pvt. Ltd. [2000(120) ELT 285] and Priya Blue Industries Ltd. Vs. Commissioner of Customs (Preventive) 2004 (172) ELT 145 (SC). In both these cases, referred to by the Tribunal there was an assessment order which was passed and consequently it was 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.....