2021 (1) TMI 1044

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....law:  "Whether the Notification No.10 of 2006 is applicable to the assessee herein and whether the Tribunal committed an error in granting relief under the said Notification?" 2. The facts leading to filing of this appeal briefly stated are that on 10.10.2006, the respondent imported Aluminium Non-Stick Cookware and cleared the same under the Bill of Entry. The said Bill of Entry were assessed to customs duty and were cleared on payment of duty. Thereafter, on 16.11.2006, the respondent made a refund claim of Rs. 17,72,941.88 on the basis of the General Exemption No.53, Sl.No.14, wherein the goods are classifiable under CSH76151100, 761519 like table, kitchen or other house hold articles, scourers and scouring or polishing pads, glo....

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....ted Vs. Commissioner of Central Excise, Kolkata IV, (2019) 17 SCC 46. 4. We have considered the submissions made by learned counsel for the revenue and have perused the record. The issue which rises for consideration in this appeal is, whether the respondent is entitled to claim refund without challenging the order of assessment which has attained finality? 5. The Supreme Court in Priya Blue Industries Ltd., (supra) has held that under Section 27 of the Customs Act, 1962, a claim for refund can be made by any person who had (a) paid duty in pursuance of an order of assessment or (b) a person who had borne the duty. It has further been held that unless the order of assessment can be reviewed under Section 28 of the Act and / or modified in....

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....sessment in case the Assistant Commissioner or Deputy Commissioner of Customs while dealing with refund application is permitted to adjudicate upon the entire issue which cannot be done in the ken of the refund provisions under Section 27. In Hero Cycles Ltd. v. Union of India, (2009 SCC OnLine Bom 801) though the High Court interfered to direct the entertainment of refund application of the duty paid under the mistake of law. However, 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. Vs. Commr. Of Customs [(2005) 10 SCC 433]". 6. In view of the aforesaid enunciation of law, it is evident that a person is n....