JETHABHAI AND HARIBHAI Vs. C.C.

JUDGEMENT

(1.) THE issue involved in the present appeals is as to whether the refund of agricultural cess paid by the appellants on the shipping bills can be sanctioned when admittedly, there is no appeal against the assessment. The appellants have relied upon the provisions of Section 149 of Customs Act, which allows amendment of shipping bills and submit that even if the assessment was not challenged, still the amendment can be made in the shipping bills. The said plea of the appellants stands discussed by the Commissioner (Appeals) in para 4 and 5 of his impugned order, which are being reproduced for ready reference:

(2.) I do not find any infirmity in the view of the Commissioner (Appeals). It is well settled that refund is not admissible without any challenge to the assessment. What can be done directly should not be allowed to be done indirectly. The issue stands decided by the Larger Bench of the Tribunal in the case of C.C. (Imp.), Nhava Sheva v. Eurotex Indus. & Exports Ltd. 2007 (216) ELT 137 (Tri -LB).

(3.) IN view of the above, I find no merits in the appeals and reject the same.