AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (12) TMI 137
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....one of the components viz., Return Spring to be used in automotive seat belts under CTH 87082100 (hereinafter referred to as the 'imported goods). The Appellant's claim for refund has come to be rejected vide Order-in-Original No.28252/14 dated 23.07.2014 wherein the Deputy Commissioner of Customs (Refunds) relying upon the case of Priya Blue Industries Ltd v. Commissioner of Customs (Preventive) reported in 2004 (172) E.L.T. 145 (S.C.), held that since the Appellant had not challenged the assessment order, a claim for refund would not arise. The said order was affirmed by the Commissioner (Appeals- II) vide Order-in-Appeal C.Cus II No.365/2014 dated 24.12.2014. Aggrieved by this the Appellant is in appeal before this forum. 2. T....
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....2019 (368) E.L.T 216 (SC), which held that assessment under the Customs Act, 1962, would include self-assessment and an order of self-assessment is an assessment order and would be appealable. Since Appellants in the preset case have not chosen to contest its own self- assessment, which constitutes an order of assessment under the Customs Act, the question of refund in the present case would not arise. 6. In the case of Tata Projects Limited v. Commissioner of Customs reported in 2024 (3) TMI 1055 CESTAT CHENNAI, the Tribunal Chennai has held as under: - "10. We also consider the case of the appellant from one another angle. It appears that the differential duty arose on account of mis-match with regard to the classification of ....
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....s of wider amplitude. The revenue, as well as assessee, can also prefer an appeal aggrieved by an order of assessment. It is not only the order of reassessment which is appealable but the provisions of Section 128 make appealable any decision or order under the Act including that of self-assessment. The order of self assessment is an order of assessment as per section 2(2), as such, it is appealable in case any person is aggrieved by it. There is a specific provision made in Section 17 to pass a reasoned/speaking order in the situation in case on verification, self-assessment is not found to be satisfactory, an order of reassessment has to be passed under section 17(4). Section 128 has not provided for an appeal against a speaking order but....
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....y Customs, Excise, and Service Tax Appellate Tribunal is to be upheld and that passed by the High Courts of Delhi and Madras to the contrary, deserves to be and are hereby set aside. We order accordingly. We hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred." Rather, the appellant chose to seek only the refund which according to us has rightly been rejected by the original authority. 11. In the light of the above discussions, we do not find any merit in the case of the appellant and consequently we dismiss the appeal." 6. Further, the Ld. Counsel for the appellant has argued that they have submitted an application for amendme....
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....ayment of the Bill of Entry. The appellant's Letter dated 26.11.2013 was addressed to the Assistant Commissioner of Customs (Refunds) for refund of excess duty. On close study of Section 149 of the Customs Act, it is essential that the documentary existence should be available before the clearance of the goods. Whereas the appellant's Letter intimating the assessing group seeking amendment was dated 25.11.2013 and the supplier's Letter which was dated 08.07.2013 accepting the clerical error and issuance of the credit memo were not available before the clearance of the goods. Even the appellant has unreasonably delayed in submitting their application to the Refund Sanctioning Authority and also in filing an appeal. 8. As such, the content....