2018 (4) TMI 597

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....er (AR) for the respondent Appellant, M/s Avery Dennison Pvt Ltd, is in appeal against rejection of refund claim as upheld by Commissioner of Customs (Appeals - II), Mumbai - II vide order-in-appeal no. 358(CRCI)/ 2017/(JNCH)-Appeal - II dated 9th June 2017.   2. The issue relates to anti-dumping duty paid by the appellant as per notification no. 79/2010-Cus dated 30th July 2010 on impo....

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....ia v. Commissioner of Central Excise [2000 (120) ELT 284 (SC)] and Priya Blue Industries v. Commissioner of Customs [2004 (172) ELT 145 (SC)] to uphold the order of the lower authority. 3. Heard Learned Counsel for appellant and Learned Authorised Representative for Revenue. Learned Authorised Representative reiterated the findings of the order of the first appellate authority   4. Lear....

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....t of Delhi in re Aman Medical Products Ltd that" '4. If therefore we refer to language of Section 27, it is more than clear that the duty which is paid is not necessarily pursuant to an order of assessment but can also be 'borne by him'. Clauses (i) and (ii) of sub-section (1) of Section 27 are clearly in the alternative as the expression 'or' is found in between clauses (i) and (ii). The objec....

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....y the Tribunal there was an assessment order which was passed and consequently it was held that where an adjudicating authority passed an order which is appealable and the party did not chose to exercise the statutory right of appeal, it is not open to the party to question the correctness of the order of the adjudicating authority subsequently by filing a claim for refund on the ground that adjud....