2008 (1) TMI 108

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.... Rs.1,68,063/- being the excess amount paid. The claim was rejected by the original authority on the ground that once the assessment order has not been challenged a refund claim cannot be filed in view of the Apex Court decision in the case of Priya Blue - 2004 (172) E.L.T. 145. On appeal the Commissioner (Appeals) held that since SAD was exempted by notification at the material time, the payment thereon is clearly accidental slip on the part of the appellant which being a clerical error can be rectified under Section 154 of the Customs Act and he accordingly remanded the case back to the original authority for de novo assessment for taking into account the submissions made by the appellant. 2. The revenue in its appeal has submitted tha....

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....ium Inds. Ltd. - 1996 (83) E.L.T. 41 where goods were allowed to be cleared by the Assessing Officer at lower rate of duty because of ignorance of withdrawal of exemption in view of the fact that in between, the exemption was withdrawn which fact was not informed to the Assessing Officer, the error in such goods was held to be rectifiable under Section 154 of the Customs Act. Similarly, in the case of Recording Centre v. CC -1993 (66) E.L.T. 292 where two orders were passed by the Asstt. Commissioner with reference to the same transaction viz, one on issue of classification for Customs duty and other on issue of classification for the purpose of countervailing duty, it was held that subsequent order was issued for correcting the omission un....

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....mption is not an arithmetic or clerical error covered by Section 154 of the Customs Act and refund cannot be claimed unless the assessment is challenged. The Larger Bench of the Tribunal has in the case of Eurotex Indus. & Exports Ltd. - 2007 (216) E.L.T. 137 also held, that unless an assessment is challenged even in those cases where the assessment was passed as per the declaration of the assessee, a refund is not maintainable. The Kerala High Court decision referred to by the learned Advocate for the appellant was relevant in the circumstances narrated therein inasmuch as the withdrawal of the exemption notification was a very recent one which has not come to the notice of the Assessing Officer, whereas in the present case the exemption w....