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TaxTMI 
TaxTMI 
TaxTMI 
2020 (1) TMI 206
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....n the Bills of Entry and claiming the benefit of exemption Notification No. 12/2012-Cus dated 17.03.2012 (Sl.No. 304). The bills of entry were assessed by the Revenue re-classifying the goods under 6815 99 90 which attracts a higher rate of customs duty. The appellant paid customs duty at the higher rate as assessed by the Revenue and thereafter filed letters requesting for speaking orders giving justification for revision of the classification and denial of the benefit of their exemption notification sought by them. The revenue has not issued any speaking order in respect of any of the bills of entry. The appellant had not filed any appeal against the assessed bills of entry. Thereafter, they filed refund claims seeking refund of the diffe....
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....as a difference between section 27 prior to 08.04.2011 and post 08.04.2011. Prior to 08.04.2011 Section 27 read as follows: 27. Claim for Refund of Duty. - (1) Any person claiming refund of any duty and interest, if any, paid on such duty - (a) paid by him in pursuance of an order of assessment; or (b) borne by him, may make an application for refund of such duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, before the expiry of one year; (b) in any other case, before the expiry of six months, After 08.04.2011 only the asses....
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....r, he submits that justice has been denied to them because they have not been given speaking orders when they actually requested for them. Therefore, they are still not aware of the reasons as to why their bills of entries were re-assessed and therefore they are unable to appeal before the First Appellate Authority. He also relied upon the judgment of High Court of Andhra Pradesh in the case of Fairway Trading Company [2014 (304) ELT 286 (Tri-Bang)] upheld by the Andhra Pradesh High Court as reported in [2015 (319)ELT A243 (AP)]. 4. Learned DR submits that the issue is now settled by the Larger Bench of the Hon'ble Apex Court in the case of ITC Ltd., (supra) which judgment is binding on all courts in the country including this Bench and n....
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....s of entries needs to be challenged or can a refund be claimed directly. The Hon'ble High Court of Delhi held in a case where there is no order of assessment at all there is nothing to be challenged therefore, refund claim can be claimed and the same can be sanctioned. Subsequently, the case of Micromax Informatics Ltd., (supra) came up before the High court of Delhi. This pertained to the period when the Section 17 was amended introducing the concept of self assessment by the importers. In this case the Hon'ble High Court has held that in the case of self assessment since there is no assessment order by the officer the refund can be challenged without assessment by the officer. Both these cases as well as other cases before the Larger Benc....
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....nt and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act. 48. Resultantly, we find that the order(s) passed by Customs, Excise, and Service Tax Appellate Tribunal is to be upheld and that passed by the High Courts of Delhi and Madras to the contrary, deserves to be and are hereby set aside. We order accordingly. We hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred. As the present appeal is only against the rejection of refund claim by the Commissioner (Appeals) on the ground....