2018 (6) TMI 1768

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....n buyers paid the FOB value to the appellant in addition to actual sea freight and insurance that the burden of duty and the cess was borne by the appellant. Subsequently, the appellant filed 7 refund claims, claiming refund of excess duty paid on FOB value (cum duty price) of exports of Pig Iron and Iron Ore Fine by relying the Board Circular No.18/2008 dated 10.11.2008. The Adjudicating Authority rejected all the refund claims as untenable. On appeal, the Ld. Commissioner (Appeals) passed the following order:  "In view of the foregoing discussions, in respect of Shipping Bill No.000297/Pig Iron/08-09 Dt.17.07.2008, on the ratio of Hon'ble Supreme Court decision in the case of M/s Priya Blue Industries, the Refund claim fails....

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....ch duty and interest, if any, paid on such duty to the Assistant Commissioner of Customs or Deputy 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, from the date of payment of duty and interest, if any, paid on such duty in such form and manner as may be specified in the regulations made in this behalf and the application shall be accompanied by such documentary or other evidence (including the documents referred to in section 28C) as the applicant may furnish to establish that the amount of duty and ....

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....E.L.T. 285] and Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive), 2004 (172) E.L.T. 145 (S.C.). In both these cases, referred to by 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 adjudicating authority had committed an error in passing his order. These judgments will therefore not apply when there is no assessment order on dispute/contest, like as is in the facts of the present case.....