2007 (11) TMI 3

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....ication, the delay in filing this appeal is condoned. The application stands disposed of. CUS.A.C. 9/2007 The Assessee is aggrieved by an order dated 26th May, 2006 passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi ( CESTAT ) in Customs Appeal No. 199 of 2006. 2 According to the Assessee an incorrect assessment of customs duty was made in relation t....

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....e on the Bill of Entry.  Learned counsel for the Assessee has drawn our attention to Shri Vallabh Glass Works Ltd. v. Union of India (1984) 16 ELT 171(SC) to contend that a refund can be claimed even though the assessment order has not been challenged. 4 We are of the view that the decision on which reliance is placed by the learned counsel for the Assessee does not assist him at all in as....

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....be maintainable. Following Flock (India) Pvt. Ltd., in Priya Blue Industries Ltd. it was held that where the assessment order is passed under Customs Act and that has not been challenged by the importer, a refund claim would not be maintainable. 6 Since both these decisions lay down the same principle of law, which is of course, binding on us, we have no hesitation in rejecting the appeal filed....