GOOD YEAR INDIA LTD. Vs. C.C., ICD

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal dated 4 -10 - 2004 wherein the Commissioner (Appeals) upheld the Order -in -Original rejecting the refund claim of the appellants.

(2.) THE relevant facts that arise for consideration are that the appellants filed Bill of Entry for the clearance of the goods imported by him and discharged the duty liability as assessed on the bill of entry. Subsequently they came to understand that S.A.D. was not payable on the goods imported by them and hence they filed the refund claim before the authorities. The adjudicating authority rejected the refund claim on the ground that the appellants did not challenge the assessment of bill of entry, and hence, refund claim cannot per se challenge the assessment and assessment has become final. On appeal the Commissioner (Appeals) also concurred with the findings of the adjudicating authority. Hence, this appeal.

(3.) LEARNED Advocate appearing for the appellants submits that this case is covered by the decision of the Karnataka Power Corporation Ltd. v. C.C. (Appeals), Chennai, reported at 2002 (143) E.L.T. 482 (S.C). It is the submission that this decision is of 3 Member Bench, and hence, over rule all other decisions. He also relies upon the current decision of the Tribunal in the case of Goa Shipyard Ltd. v. C.C. (A), Sahar, reported in 2006 (72) RLT 479 to strengthen his proposition that the refund claim can be entertained by the authorities even if the assessment on the bill of entry is not challenged.