ORDER
S.S. Sekhon, Member (T)
1. After hearing both sides and considering the issue it is found –
a) This is an appeal against the dismissal of the appeal of the importers. The appellant had imported certain pumps and had cleared the same on Bill of Entry dated 18.3.2002. They filed refund application for excess dirty paid, the same was rejected by the lower authority. The Commissioner (Appeals) after going through the record of the case found that order for clearance, after payment of duty has been made by the proper officers under Section 47 of the Customs Act, 1962 & no refunds could be granted since the Bill of Entry itself was a final order of assessments and unless the importers had filed an appeal against such an order of assessment, no refunds could be considered.
b) In this case, it is an admitted position that no claim for the benefit of notification No. 10/2000 dated 1.3.2002 was made before the proper officer who was assessing the Bill of Entry. There is no error on record which could be considered & or rectified. The assessment order has been made. The same was required to be taken in appeal if it was not acceptable to the importers. Since that has not been appealed against the question to grant of refund, by determining an eligibility of a notification which benefit were not even claimed before an assessing officer cannot be granted through this route of refund applications. This issue stands settled by the case; of Priya Blue (2004 (172) ELT 145 SC), Following the same, since no appeal against the assessment have filed in this case. This appeal is dismissed.
(Pronounced in Court)