Mumbai Goa Court March 2015 Judgments

Sesa Goa Ltd. Vs. Commissioner of Customs

Court: Mumbai Goa

Oral Judgment: (F.M. Reis, J.) 1. Heard Shri R. G. Ramani, learned Counsel for the appellant and Shri. C. A. Ferreira, learned Counsel for the respondent. 2. It was pointed out by the learned Counsel for the parties that when the matter was admitted, there was no substantial question of law framed. Hence, by consent of the learned Counsel for the parties, following substantial question of law is framed: Where and admittedly there is a nil assessment order, the assessee is entitled to claim refund without making a challenge to such assessment order? 3. Shri Ramani, learned Counsel appearing for the appellant in support of the above appeal has pointed out that though provisional assessment order was passed in respect of two bills of entry dated 17/01/2007 and one bill of entry on 02/03/2007, nil assessment order were passed by the Proper Officer. Learned Counsel for appellant further points out that in respect of the first bill of entry dated 17/01/2007, the appellant has paid a sum of R...