2025 (6) TMI 865

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by the Revenue against Order-in-Original passed by the Assistant Commissioner, Paradeep Customs, having sanctioned the refund in the subject cases to the appellant herein. 2. The facts of the case are that the appellant filed various Shipping Bills for export of Indian Chrome Concentrate during the period September 2012 to March 2014 for which provisional assessment was resorted to by the Department and duty on subject goods paid on a provisional basis. Subsequently, the said provisional assessment, which was undertaken on the basis of pre-shipment test analysis report and other documents submitted alongwith the Shipping Bill was finalized. The contract entered into between the exporter (Appellant) and the foreign supplier stipulated th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 5. 084/Cr.Conc./12-13 dated 17.9.2012   6. 085/Cr.Conc./12-13 dated 17.9.2012 7. 083/Cr.Con./12-13 dated 17.09.2012 30.10.2015 AC/  CUS/ PDP/ B-Cus (Prev.)/  82/ 2017 (R) dated August 3, 2017 61/CUS/ CCP-GST/2018 75035 OF 2019 3, 48,092 8. 0153/Cr.Conc./13-14 dated 6.11.2013 24.10.2016 and 25.01.2017 AC/  CUS/ PDP/ B-Cus (Prev.)/  81/ 2017 (R) 58/CUS/CCP- GST/2018 75043 OF 2019 4, 23,133 9. 0101/Cr.Con./12-13 dated 19.10.2012 10. 011/Cr.Conc./12-13 dated 16.04.2012  14.09.2016, 04.12.2015 and 18.07. 2016 AC/  CUS/ PDP/ B-Cus (Prev.)/ 100/ 2017 (R) 63/CUS/CCP- GST/2018 75044 OF 2019 35, 6....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2 of 2019 4, 49,694  24. 1543428  dated 12.03.2014   25. 1543427  dated 12.03.2014   26. 1543431  dated 12.03.2014 27. 435/Cr.Conc./11-12 dated 31.03.2012 30.10.2015 AC/  CUS/ PDP/ B-Cus (Prev.)/  92/ 2017  (R) dated 05.09.2017 71/CUS/CCPGST/2018  75036 of 2019 4, 42,444 28. 1543429  dated 12.03.2014 29. 110/Cr.Con./12-13 dated 20.11.2012 30. 109/Ch.Conc./12-13 dated 20.11.2012  31. 108/Cr.Con./12-13 dated 20.11.2012 32. Duty paid through TR6 Challan no. 39352 dated 12.03.2014. 30.10.2015 AC/  CUS/ PDP/ B-Cus (Prev.)/  91/ 2017  (R) dated 05.09.2017 70/CUS/CCPGST/2018 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sed a copy of such order of refund for records. 7. While it is undisputed, that the Revenue has challenged the refund orders made in favour of the Appellant before the Commissioner (Appeals), there is no challenge to the assessments that in the first place led to the consequence of the impugned refunds. It is of secondary nature to examine the question of challenge to the refund sanctioned; what is of primary interest and is in accordance with law as settled, is that no question of consideration of a refund could arise as a consequence, without challenge to the assessment order. 8. The Learned Counsel for the Appellant also submits that while the revenue's order refers to the refund sanctioned, the authority however, failed to take no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order in execution of a direction, as arises out of the final assessment order. It being a downstream action and as held by the Apex Court no challenge would lie in the matter, till the cause giving rise to such action is in itself set aside in appeal. Under the circumstances we are of the view that Revenues appeal before the Commissioner (Appeals) challenging refund order and not the assessment order, in the matter was completely misplaced. It is not disputed that the duty has been paid in accordance with the provisions of the law, the transaction is between unrelated parties, there is no evidence to establish the existence of any extraneous consideration in the matter. The value of export goods is arrived and finalized in accordance with....