Treat Request for Reassessment as Application for amendment of Bill of Entry: CESTAT

Kirloskar Ferrous Industries Ltd. Vs Commissioner of Customs (CESTAT Bangalore) it is an admitted fact that the duty was paid under protest by the appellant and appellant has paid excess duty of Rs.9,41,005/- and thereafter the appellant vide his letter dated 15.10.2018 requested the Deputy Commissioner of Customs to pass an appealable reassessment order but the same was not done and thereafter, the appellant filed the refund claim which was rejected by the Order-in-Original on the ground that the appellant has not challenged the assessment of Bill of Entry not got it reassessed before or afte...