TaxTMI 
TaxTMI 
2016 (6) TMI 1179
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....abad is a unit of Department of Space, Government of India and registered as a scientific institution with Department of Scientific & Industrial Research. Vide bill of entry no. 6001297 dated 14th February 2012, they imported 1 nos 50 cm Multi-application Solar Telescope (MAST) with additional components and cleared it on payment of duty of Rs. 1,35,96,202 on 22nd February 2013 by availing benefit of notification no. 51/96-Cus dated 23rd July 1996. Realizing that they were entitled to exemption under notification no. 24/2007-Cus dated 1st March 2007 and notification no. 16/2007-CE dated 1st March 2007, application for refund of Rs. 61,12,187 paid as additional duty was filed on 4th May 2012. 2. The claim for refund was rejected by Assistan....
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.... ELT 674 (Tri-Mumbai)] and Priya Blue Industries Ltd v. Commissioner of Customs (Preventive) [2004 (172) ELT 145 (SC). 5. We note that the claim has been examined on merits by the first appellate authority and it was held that duty had been paid in excess. We do not think that the reliance on the decision of the Honble High Court of Delhi in re Aman Medical Products is misplaced for two reasons, viz., that, while the special leave petition has been admitted the Honble Supreme Court the order has not been stayed and as the statutory provision for assessment in Customs Act, 1962 is now different than when the dispute in re Priya Blue Industries Ltd engaged the attention of the Honble Court. In a regime of self-assessment, the scope for griev....
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....ers to those notifications, a duty was cast on the Assessing Officer to consider the said notification considering that he is the authority to assess if they were relevant for the purpose of assessment. The Honble High Court has drawn attention to two aspects that would be relevant in the context of submissions made on behalf of Revenue. It has been made clear that even if the benefit of notification has not been claimed, responsibility is cast on the tax authority in an assessment. More important is the observation that writ jurisdiction can be invoked to allow refunds without filing an appeal even if the law has been interpreted to require an appeal to seek refund of excess duty. In the matter before us, filing of an appeal is questionab....