TATA CONSULTANCY SERVICES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) appellants herein are aggrieved by the order of the Commissioner (Appeals) rejecting their claim for refund of the duty on imported Computer System on the ground that they did not challenge the original assessment on the bill of entry.

(2.) The Ld.C.A. placed before me Tribunal's order in the case of Mecon Ltd. v. CC, Calcutta [2003(55) RLT 219] holding that a claim for refund of excess duty paid as per assessment of bill of entry could be entertained, although the assessment has not been challenged by filing of appeal against it. The Bench distinguished the Supreme Court order in the case of CCE, Kanpur v. Flock India Pvt. Ltd. [2000 (40) RLT 131 (S.C.) and has followed the Supreme Court judgment in the case of Karnataka Power Corporation Ltd. v. CC [2002 (143) ELT 482]. The Tribunal has also relied upon the CBEC instruction issued on 11.9.2001 in coming to its conclusion.

(3.) In the light of the above decisions, I hold that the Commissioner (Appeals) has erred in rejecting the claim on the ground that the assessment was not challenged. I, therefore, set aside the impugned order and remand the case for decision on the admissibility of the refund claim. Fresh orders shall be passed after hearing the appellants.