Custom, Excise & Service Tax Tribunal
M/S Bansal Alloys & Metals Pvt. Ltd vs Cc, Chandigarh on 5 February, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH COURT NO. 1 Customs Appeal Nos. 564-569 of 2008-SM (Arising out of Order-in-Appeal No. 72/Cus/Rev/Ldh/08 dated 27.06.2008 passed by the Commissioner of Customs & Central Excise (Appeals), Chandigarh). DATE OF HEARING : 05.02.2009 DATE OF DECISION : 05.02.2009 FOR APPROVAL AND SIGNATURE : HONBLE MS. JYOTI BALASUNDARAM, VICE-PRESIDENT 1. Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982 ?. 2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not ? 3. Whether their Lordships wish to see the fair copy of the Order ? 4. Whether Order is to be circulated to the Departmental Authorities? M/s Bansal Alloys & Metals Pvt. Ltd. Appellant (Rep by Sh. Kamaljeet Singh, Adv.) versus CC, Chandigarh Respondent
(Rep. by Sh. S.K. Bhaskar, DR) CORAM : HONBLE MS. JYOTI BALASUNDARAM, VICE- PRESIDENT ORDER NO._______________________________ PER JYOTI BALASUNDARAM :
The claims for refund filed by the appellants have been rejected on the ground that such claims were not maintainable in the absence of any challenge to the assessment on the basis of bills of entry filed.
2. I have heard both sides. The refund was filed on the ground that certain packages were short landed. However, the duty was paid on the entire consignment covered by the invoice and, therefore, the appellants cannot argue that they could not have challenged the assessment. In this view of the matter, the refund claims have been rightly rejected in the light of the Apex Courts decision in Collector of Central Excise, Kanpur vs Flock (India) Pvt. Ltd., 2000 (120) ELT 285 (SC); and Priya Blue Industries Ltd. vs Commissioner of Customs (Preventive), 2004 (172) ELT 145 (SC), which have been followed by the Larger Bench of this Tribunal in the case of Commissioner of Customs (Import), Nhava Sheva vs Eurotex Indus. & Exports Ltd., 2007 (216) ELT 137 (T-LB). The appeals are, therefore, dismissed.
(Dictated and pronounced in the open Court on the 5TH day of February, 2009) (JYOTI BALASUNDARAM) VICE-PRESIDENT Golay