TaxTMI 
TaxTMI 
2019 (12) TMI 793
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....te appearing on behalf of the Appellant has filed an affidavit signed by the Joint General Manager (F & A) of the appellant company stating the reasons for the inordinate delay in filing the appeals. It has been further submitted that they have a strong case on merits and the delay is unintentional. They have also relied upon the judgement of the Hon'ble Apex Court in the case of Land Acquisition Anantnag and Another vs. M.S.T. Katiji & Others [1987 (28) ELT 185 (SC). 2. In view of the submissions as made by the learned Advocate and the reasons as explained in the affidavit and the Miscellaneous Applications, the prayer for condoning the delay in filing the appeal before the Tribunal is allowed. 3. With the consent of both the sides, ap....
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.... inasmuch as they were not given a personal hearing before finalizing the assessment. 8. We have considered the arguments of both the sides and perused the records. The short question which falls for consideration in these appeals is whether the first appellate authority was correct in rejecting the appeals of the appellant and upholding the rejection of their refund claims by the lower authority; merely on the ground that they have not challenged the assessment orders from which such refund arises. 9. We find that this issue has gone through several judicial decisions. In the case of Priya Blue Industries (supra) and Flock India Ltd.(supra), the Hon'ble Apex Court had held that where a refund arises out of the assessment such refund ca....
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....ics Ltd. (supra) pertained to the period when self-assessment procedure has been introduced under section 17 of the Customs Act, 1962. In this case, assessee had self-assessed duty at the higher rate and thereafter sought refund. The Hon'ble High Court had held that it being a self-assessment there is no order by any officer and hence nothing to be challenged and refund can be processed and sanctioned accordingly. 10. Both these cases and many similar appeals have come up before the Hon'ble Supreme Court in the case of I.T.C. Ltd. (supra). The Hon'ble Apex Court has held that in all cases including cases of self-assessment, the assessment must be challenged before refund can be sanctioned. Paras 44-48 of this judgement are reproduced belo....
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.... it was observed that amendment to the original order of assessment is necessary as the relief for a refund of claim is not available as held by this Court in Priya Blue Industries Ltd. (supra). 45. Reliance was also placed on a decision of Rajasthan High Court with respect to service tax in Central Office Mewar Palace Org. v. Union of India - 2008 (12) S.T.R. 545 (Raj.). In view of the aforesaid discussion, we are not inclined to accept the reasoning adopted by the High Court, that too is also not under the provisions of the Customs Act. 46. The decision in Intex Technologies (India) Ltd. v. Union of India has followed Micromax (supra). The reasoning employed by the High Courts of Delhi and Madras does not appear to be sound. The sco....