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2014 (9) TMI 1019 - AT - CustomsClaim of refund - customs duty were paid without claiming the benefit of notification 23/22 cus. - appellant contends that the refund claim cannot be rejected on the ground that appellant had not challenged the original assessment order and therefore, appellants are not entitled to re-open the assessment orders. - Held that:- it was the duty of the assessing authority to allow the benefit of Notification No. 23/02-Cus, though erroneously not claimed by appellant in the bill of entry. I further hold that the object of sec. 27 (i) & (ii) is to cover those cases where the duty is paid by a person without an order of adjudication, as in the present case where the appellant paid excess duty in ignorance of the Notification, which allows it to pay concessional rate of duty, merely after filing a bill of entry. Thus the appeal is allowed with consequential benefits. The appellant is entitled to refund of duty, excess paid, as per provisions of Noti. No. 23/02. - Refund allowed.
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