2022 (8) TMI 506

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....al was allowed and the order of the lower authority was set aside. 2. The facts of the case in brief are that the respondent importer had filed two refund claims in the office of the Deputy Commissioner of Customs which were rejected by Orders-in-Original dated 06.06.2016 and 30.05.2016 on the ground that the bills of entry under which assessments were made were not assailed and unless the bills of entry were modified the refund cannot be sanctioned. On appeal, the Commissioner (Appeals) by the impugned order, distinguished the judgements of Supreme Court in the case of Collector of Central Excise, Kanpur vs. Flock (India) Pvt Ltd. [2000 (120) ELT 285 (SC)] and M/s Priya Blue Industries Ltd. vs. Commissioner of Customs (Preventive) [2004....

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....eing assailed and modified. Prior to 2011, assessment under Section 17 had to be done by the "proper officer" only. After 2011 section 17 has been amended and a system of self-assessment by the assessee has been introduced. This self-assessment under Section 17 (1) is subject to re-assessment under Section 17 (5) by the proper officer. It often happens that the Customs Risk Management System [RMS] selects some bills of entry only for assessment by the proper officer and other bills of entry are cleared on the basis of self assessment itself. 6. Assessment is a quasi-judicial order which can be appealed against before the Commissioner (Appeals) by the importer or Revenue whether or not any speaking order is passed while assessing the bill....

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....in the case of Aman Medical Products, the High Court of Delhi dealt with a case of self-assessment of bills of entry by the importer. The question was if refund can be sanctioned if duty is paid in excess in self-assessed bills of entry without appealing before the Commissioner (Appeals). The High Court of Delhi has held that in cases where there is no assessment by the proper officer refund can be sanctioned without assailing the bills of entry. 9. The case of Aman Medical Products along with several other cases pertaining to Customs, Central Excise and Service Tax were decided by a Constitution Bench of Supreme Court in case of ITC vs. Commissioner of Central Excise, Kolkata [2019 (308) ELT 216 (SC)]. It has been held in ITC that even ....