2021 (11) TMI 285

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....ction 149 of the Customs Act, 1962. 2. Shri T. Vishwanathan, learned Counsel appearing on behalf of the appellant submits that the department has re-assessed the Bills of Entry under Section 149 ibid only thereafter the refund claim arose and filed by the appellant. Since, the re-assessment has been done by the department thereafter there is no reason or occasion to file appeal against the re-assessment of the Bills of Entry by which neither side is aggrieved with. He submits that the learned Commissioner (Appeals) has heavily relied upon recent judgment in the case of ITC Ltd. Vs. CCE, Kolkata -IV, 2019 (368) ELT 216 (SC). He submits that the said judgment rather supports the appellant as the refund was filed against the re-assessment o....

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.... of the Bills of Entry, filed appeal before the Commissioner (Appeals), and the Commissioner (Appeals) accepted the appeal by holding that since the appellants have not filed appeals against the Bills of Entry the refund is not legal and correct. We find that the refund was not filed against the assessment of Bills of Entry but the Bills of Entry were admittedly re-assessed by the assessing officer in terms of Section 149 of the Customs Act, 1962. Once, the Bills of Entry was reassessed by the Revenue thereafter if neither side is aggrieved with the said re-assessment, it attained finality. Accepting the reassessment the appellant filed refund claim which arose out of the re-assessment of Bills of Entry . We are surprised to note that once ....