2023 (5) TMI 397

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....EMBER (JUDICIAL) Shri Akhilesh Kangzia, Advocate with Ms Madhura Khandekar, Advocate for the appellant Shri Manoj Kumar, Deputy Commissioner (AR) for the respondent ORDER PER : C J MATHEW M/s Wartsila India Private Limited, aggrieved by the order [order-in-appeal no. MUM-CUSTM-AMP-APP-396/2021-22 dated 23rd July 2021] of Commissioner of customs (Appeals), Mumbai Zone-III disposing o....

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....t 7.5%. Having been made aware subsequently, they, by application dated 18th December 2019 addressed to Deputy Commissioner of Customs (Refund), Air Cargo Complex, Mumbai, sought refund of excess so paid which is stated to be yet pending for disposal. The appellant filed a separate request dated 23rd December 2019 before the Deputy Commissioner of Customs (Group V), Air Cargo Complex, Mumbai for r....

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...., Kolkata-IV [2019 (368) ELT 216 (SC)], could not be entertained without the prerequisite of challenge to the assessment. It was further held that the provisions of section 149 and section 154 of Customs Act, 1962, offering scope for amendments and for rectification of clerical errors, do not supplant the provisions of section 128 of Customs Act, 1962. 4. We have heard Learned Counsel for the a....

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....e consequence of acceding to the request of the appellant herein and the judicial rulings impeding such consequence. Therefore, for want of jurisdiction, that observation, though insinuated as ground for rejection, is merely peripheral and incidental in the absence of disposal of the claim for refund. Thereby, the first appellate authority was also not vested, under section 128 of Customs Act, 196....