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2015 (4) TMI 1014 - AT - CustomsDenial of refund claim - Assessee not challenged the assessement order - Held that:- Appellant paid the Education Cess by mistake. It is also noticed that in one case, the Appellant paid cess under protest. The present cases are covered by the decisions of the Hon'ble High Court [2009 (9) TMI 41 - DELHI HIGH COURT] and Tribunals [2013 (9) TMI 840 - CESTAT BANGALORE]. - refund claim filed by the appellant under Section 27 of the Customs Act, 1962 is maintainable. Accordingly, the impugned orders passed are set aside and the matter is remanded to the Adjudicating authority to decide the refund claims afresh on merit. - Decided in favour of assessee.
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