MALWA COTTON SPINNING MILLS LTD Vs. CEGAT

JUDGEMENT

(1.) The assessee has approached this Court assailing the order passed by the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi.

(2.) Primarily the issue is that the claim of refund of the assessee was wrongly rejected by the authorities.

(3.) The appeals filed by the assessee before the Commissioner (Appeals) and the Tribunal were rejected. The Tribunal while rejecting the plea raised by the assessee held that as the assessee did not challenge the assessment order whereby the claim of the assessee was rejected, he had no occasion to claim refund of the duty. The plea of the assessee is that Superintendent, Central Excise Range, Sangrur, who had passed the order was not competent to pass the same. Such a plea has no merit since even an order passed by authority having no jurisdiction is required to be challenged by the assessee. Finding no merit in petition, the same is dismissed.