COMMISSIONER OF CENTRAL EXCISE Vs. MANAKSIA LTD.

JUDGEMENT

(1.) THIS appeal is filed by the revenue against the order -in -appeal No. SVS/320/NGP -ICD/2007 dated 20.9.2007 vide which the Commissioner (Appeals) set aside the order -in -original and directed the adjudicating authority to reconsider the refund application filed by the respondent.

(2.) THE relevant facts that arise for consideration are that the respondent herein imported seven consignments of aluminium ingots and filed bills of entry. The said bills of entry were assessed by the Customs officers as per the declarations filed by the respondents and respondents were directed to pay the amount of duty assessed and education cess thereon. The respondents discharged the duty liability and cleared the consignments. Subsequently the respondents noticed that they had not availed the benefit of Notification No. 43/02 dated 19.4.02 which exempts the payment of the whole of the customs duty leviable thereon and other additional duty, filed refund claims with the authorities. Show cause notice was issued to the respondents directing them to show cause as to why such refund claim should not be rejected. After considering the submissions made by the respondents before him in reply, to the show cause notice as well as during the personal hearing, the adjudicating authority rejected the refund claims. Being aggrieved by such rejection of refund claim by the adjudicating authority, the respondents filed an appeal before the Commissioner (Appeals). Commissioner (Appeals) relying upon the various decisions of the Tribunal came to the following conclusion.

(3.) LD . SDR submits that the Commissioner (Appeals) has erred in permitting the refund application without challenging the assessment of bills of entry. It is his submission that the said decision of the Commissioner (Appeals) is totally against the law as is settled by the Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. v. Commissioner of Customs (Preventive) as . It is his submission that once there is no challenge of the assessment of the bills of entry, the route of refund claim cannot be taken by the assessee for reassessment of the bills of entry. He submits that there is a gross error on the part of the Commissioner (Appeals) while allowing the appeal and directing the adjudicating authority to examine the claim on merits. He submits that the issue is squarely covered in favour of the revenue.