2024 (12) TMI 750

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.... Kansal, Advocates for the appellant. Shri Rajesh Singh , Authorised Representatives for the respondent. ORDER The appellant has challenged the order in appeal no.CC (A) CUS/D-II/ICD TKD/12 dated 20-21 dated 18.05.2020, rejecting the refund claim of excess infrastructure cess duty paid by the appellant at the time of import under self assessment. 2. The appellant on 04.11.2016 had file....

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....iled by the appellant has been rejected by the impugned order observing that the refund cannot be entertained unless the order of assessment or self-assessment is modified by the concerned authority in view of the decision of the Apex Court in ITC Ltd versus Commissioner of Central Excise, Kolkata [2019 (368) ELT 216 (SC)]. The present appeal has been filed, challenging the said order. 3. The l....

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....is that the appellant had filed the refund claim without getting the Bills of Entry reassessed, which became final as per the law laid down by the Apex court in the case of ITC Ltd (supra). He also submitted that letters dated 14.05.2018 and 29.06.2018 were issued to the appellant to get the bills of entry reassessed for processing the refund claim, however, no action was taken by the appellant. F....

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....im was filed on 04.03.2016, however, when the impugned order was passed on 18.05.2020, the decision of the Apex Court in ITC Ltd. was delivered on 18.09.2019 and, therefore, the appeal was rightly decided in terms of the said decision, which is quoted as below:- "On considering overall effect of the provisions prior to amendment and post-amendment under Finance Act, 2011, present Court is....