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2019 (2) TMI 98 - CESTAT CHENNAIRefund of Duty - verification of Country of Origin (COO) after clearance of goods - denial on the ground that appellants had not challenged the assessment and that unless original order is challenged or modified, the claim for refund does not arise - Held that:- The appellants need not have challenged the assessment to enable them to file the refund claim. The ratio laid down in Priya Blue Industries [2004 (9) TMI 105 - SUPREME COURT OF INDIA] will not apply to the amended provisions of Section 27 (1) of the Customs Act, 1962. In the said case, there was no assessment order as duty was paid under protest which implies there was a dispute - In the appellant’s case, there is no dispute and duty was paid under mistake. A perusal of the Certificate of Origin filed by the appellants in page 133 of the appeal book clearly certifies that the goods were produced in the Republic of Korea and they comply with the origin requirements specified for these goods in the Korea - India Comprehensive Economic Partnership Agreement. It is also noticed that the said Country of Origin has been issued on 24.02.2014 by the Director, Korea Chamber of Commerce & Industry. Further the goods have been loaded at Inchon Port as per Bill of Lading dt. 20.02.2014 - the matter back to the original authority to re-examine the issue only from the aspect of whether documents and certificates submitted by the appellants are adequate to satisfy that the imported goods were indeed originating from the Republic of Korea and therefore qualifying for exemption benefit under N/N. 54/2013-Cus. Appeal allowed by way of remand.
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