2016 (8) TMI 711

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....alf of the Appellant. Shri S.C.Ratho (Consultant) argued that Appeal of the Appellant has been rejected by the first appellate authority on the grounds that assessments done on the bills of export have not been agitated in appeal, therefore, refund claim of the Appellant is not admissible. Adjudicating authority has relied upon the case law of Collector of Central Excise, Kanpur v. Flock (I) Pvt.Ltd.[2000 (120) ELT 285 (SC)]. It is the case of the Appellant that a PD/Test Bond was executed by the Appellant for testing purposes when the goods were being exported. That Appellant did not agree to the assessment made by the assessing officer and paid the duty under protest as per their letters dated 11.04.2012 and 12.04.2012. That since no comm....

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....he case of Aman Medical Products Ltd. v. Commissioner [2010 (250) ELT 30 (Del.)] has not been accepted by the department and an Appeal has been filed in Supreme Court. It was also the case of the Revenue that decision of Apex Court in the case of Grasim Industries Ltd. v. CCE, Bhopal [2011 (271) ELT 164(SC)] is not applicable to the present proceedings. 4. Heard both sides and perused the case records. 5. The issue involved in these proceedings is whether Appellant can file a refund claim without filing an Appeal against the assessments done on the bills of export. In the present proceedings a PD/ITC Bond was also executed by the Appellant at the time of making assessments. The duty assessed by the proper officer was paid by the Appel....