2003 (10) TMI 96

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned by the Bench to await the decision of the Larger Bench in the reference made by the Banglaore Bench in the case of Faxtel Systems (India) Pvt. Ltd. v. C.C., Cochin - 2003 (155) E.L.T. 515 (Tri. - Bang.) = 2003 (56) RLT 652 (CEGAT-Ban.). The learned Chartered Accountant for the appellants informs that the Larger-Bench has not yet decided the reference. 2. After hearing  both sides, I&nb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the claim on the ground that refund has been claimed seeking classification under heading 85.36 whereas the appellants have not appealed against the assessment in the Bill of Entry (B/E) which classified the impugned goods under heading 85.48. This is a case, where assessment has been done on the B/E without issuing a Show Cause Notice to the appellants, without hearing them and without passing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ited case, would have been to file an appeal against the same and depending on their success in such appeal, get a consequential refund. 4. In the instant case, no appealable order has been issued. The appellants have paid duty 'in pursuance of an order of an assessment' on the B/E. They have subsequently filed a refund claim within the time limit prescribed under Section 27. In a similar case,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... can get a consequential refund on succeeding in his appeal. If no such appealable order has been issued at the stage of initial assessment of the B/E, the assessee can take recourse to filing a refund claim under Section 27 and seek a reassessment. To deny an assessee the option to seek reassessment through a refund claim under Section 27, where no appealable order has been passed while assessing....