2018 (11) TMI 987

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....e C/228/2009 CCT, Guntur GST Ashapura Minechem Ltd. OIA No. 03/2008 (G) (D) Cus, dt. 12.12.2008 C/259/2009 CCT, Guntur GST Stel Limited OIA No. 04/2008 (G) (D) Cus, dt. 31.12.2008 C/289/2009 CCT, Guntur GST Trimex Minerals Pvt. Ltd. OIA No. 02/2009 (G) (D) Cus, dt. 30.01.2009 C/290/2009 CCT, Guntur GST Beml Midwest Ltd. OIA No. 03/2009 (G) (D) Cus, dt. 30.01.2009 C/428/2009 CCT, Guntur GST Prathyusha Associates Shipping Pvt. Ltd. OIA No. 04/2009 (G) (D) Cus, dt. 30.03.2009 2. The issue involved in all these appeals is regarding refund claims filed by the respondents herein in respect of iron ore fines exported through Krishnapatnam Port. In appeal Nos. C/289/2009, C/290/2009 and C/428/2009, refund claims were sought to ....

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.... route of refund cannot be taken for challenging assessments. 5. The issue regarding the refund claims filed on the ground that the shipping bill which was assessed was not challenged on similar issue came before the Bench in the case of CCCE & ST, Guntur vs. Ashapura  Minechem  Limited [2018(9)TMI 764-CESTAT-Hyd.)], wherein this Bench after considering all the arguments in para 5 held as under. " 5. We have gone through the records of the case. It is not in dispute that the assessment was not re-opened. However, Sec.154 of the Customs Act empowers the officers to correct clerical or arithmetic mistakes in any decision or order. In this case, the duty was paid at the higher rate but the assessment was made subject to the outcome....