In the instant case, Sesa Goa Ltd. (the Appellant) paid duty under protest in respect of two Bills of Entries for which Nil Assessment Order was passed by the Proper Officer. Thereafter by Order dated December 14, 2007 passed by the Assistant Commissioner of Customs & Central Excise Anti-Smuggling Unit, the amounts paid by the Appellant under protest were ordered to berefunded. However, the same was objected by the Department on the ground that since the Appellant had not challenged the earlier Assessment Order, the question of seeking any refund would not arise.
The Hon’ble High Court of Bombay held that the Appellant cannot be said to be aggrieved by the said Assessment Order and consequently, filling of any appeal would not arise. Accordingly, the Appellant is entitled for refund.
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(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Email: firstname.lastname@example.org)