2015 (9) TMI 1607

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..... (President) and R.K. Singh, Member (T) For the Appellant: Ashish Batra, Advocate For the Respondents: Suchitra Sharma, DR ORDER R.K. Singh, Member (T) 1. The appeal is filed against Order-in-Appeal dated 18.08.2009 which upheld the Order-in-Original dated 27.05.2008 in terms of which the Assistant Commissioner of Customs rejecting the refund claims of the appellant passed the foll....

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.... Court's Order in the case of Commissioner of Central Excise v. Flock India 2000 (120) ELT 285 SC, it was held that once the Bill of Entry is finally assessed it reaches its eventuality and becomes an appealable order. Hence the refund claims in respect of above said Bills of Entry are not maintainable." 2. The appellant has contended that it had paid excess duty in as much as the goods (na....

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.... of Commissioner of Central Excise v. Flock India (supra) the appellant has cited the judgement of Delhi High Court in the case of Aman Medical Products Ltd. v. CC, Delhi (supra). We find that in the present case, the classification or the valuation of the goods is not in question. Thus the judgement of Commissioner of Central Excise v. Flock India (supra) is not really applicable because in that ....

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....orance, refund claim can be filed subsequently without challenging the assessment order. In the light of the law laid down by the Delhi High Court in the case of Aman Medical Products Ltd. v. CC, Delhi (supra) the ratio of which is squarely applicable to the present case, we allow the appeal by way of remanding the case to the primary adjudicating authority with the following direction:-- ....