AMCO INDIA LTD. Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order in appeal dated 18th April 2006, which upheld the order in original that rejected the refund claim of the appellant.

(2.) THE relevant facts that arise for consideration are that the appellant imported Aluminium Foil and filed Bill of entry dated 22nd March 2005 for assessment of the duty as per the tariff rate. The said bill of entry was assessed finally and the appellant also paid the assessed duty. Subsequently it was noticed by the appellant that they are eligible for concessional rate of duty on the said imported goods vide notification No. 11/2005 - Cus dated 01/03/2005. Appellant filed a refund claim with the adjudicating authority for the excess duty paid by them claiming that the benefit of notification is not deniable to them. Adjudicating authority rejected the refund claim on the ground that the appellant has not challenged the assessment of the bill of entry and hence the assessed duty was correct. In an appeal, appellant challenged the rejection of the refund claim and also challenged the assessment order. The learned Commissioner (Appeals) dismissed the appeals on the ground of limitation as regards the challenge to the assessment of the bill of entry and on the ground of refund being claimed without challenging the assessment. Hence this appeal.

(3.) THE learned SDR on the other hand submits that it was for the appellant to claim the benefit of the notification. Since the notification is a budget notification it cannot be said that the appellant is not aware of the said notification. He reiterates the findings of the lower authorities and submits that the ratio of the decision of the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd., v. CC (Prev) as reported at covers the issue.