TaxTMI 
TaxTMI 
2025 (6) TMI 865
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....ssed 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 that the final price would be ascertained on the....
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....3/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, 69,704 11. 52&53/ Cr.Conc./12-13 dated 28.06.2012 12. 51/Cr.Conc./12-13 dated 28.06.2012 and dated September 6, 2017 &....
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....rev.)/ 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 75034 of 2019 4, 53,198 4. It is the submission of the Appellant that this final assessment order passed by the assessing authority, has not been challenged by the Department before the Commissioner (Appeals) and the Revenue filed appeal before the Commissioner (Appeals) against the re....
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.... 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 note of the test report of the Customs House Kolkata. He states that there is no such report on record nor has it been furnished to the Appellant. 9. Two primary questions thus arise for our consideration in the matter (i) Relying the matter, on a test report that is not on record, nor supplied to the Appella....
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....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 the contractual obligations. The amount was received from the overseas buyer and in accordance with the test report received as a result of independent survey which has not been questioned by the Revenue at the time of undertaking the finalization of the provisional assessments. 12. In the absence of any convincing reason to set aside the transacti....