TaxTMI 
TaxTMI 
2023 (7) TMI 1563
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....e miscellaneous applications as filed by the department praying for raising additional legal ground consequent to the ratio laid down by the Hon'ble Apex Court in the case of M/s. ITC Vs. CCE, Kolkata, heard. 2. Learned DR while submitting on these applications has mentioned that the Hon'ble Apex Court in ITC (supra) has clarified that the claim of refund cannot be entertained unless the order of assessment or self-assessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the scope of Section 27 to set aside the order of self-assessemnt and re-assessing the duty for making refund. It is impressed upon that present is the case of the refund of CVD paid, hence, gets squarely co....
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....tional ground can be taken up under rule 10 of the 1982 Rules in an Appeal before the Tribunal. Though it is correct, as has been contended by learned Senior Counsel appearing for Vivo Mobile, that the ground that is sought to be added is contrary to a ground already taken in the Appeal since initially a ground was taken in the Appeal that the decision relied upon by the Deputy Commissioner was in connection with reassessment of bills of entry and not unjust enrichment, but still in view of the decision of the Supreme Court in ITC limited, it is considered appropriate, in the facts and circumstances of the case, to permit the Appellant to raise an additional ground in the two Appeals in view of the principles of law laid down by this Bench ....