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2014 (12) TMI 1207 - AT - CustomsRefund - customs duty (CVD) was paid without claiming the benefit of exemption notification - Import of Indigo Vat Blue falling under CTH 3204 15 59 - Notification No. 12/2012-C.E - Held that:- The judgment of Apex Court in the case of Priya Blue Industries Ltd. [2004 (9) TMI 105 - SUPREME COURT OF INDIA] is in context of old Section 27 where the duty was to be paid in pursuance of the order of assessment. Moreover, in the case of Aman Medical Products Ltd. [2009 (9) TMI 41 - DELHI HIGH COURT], the Hon’ble Delhi High Court distinguishing the judgment of Hon’ble Apex Court in the case of Priya Blue. The refund claim of the appellant was maintainable under Section 27 of the Customs Act and the non-filing of the appeal against the assessed bill of entry does not deprive the appellant to file its claim for refund under Section 27 of the Customs Act, 1962 and which claim will fall under clause (ii) of sub section (1) of Section 27. The Customs duty was paid in excess under a self assessment of bill of entry and borne by the appellant for claiming of refund of excess paid duty, the appellant was not required to challenge the assessment of bill of entry. The appellant is entitled for refund claim subject to the test of unjust enrichment. - Matter remanded back for verification of unjust enrichment - Decided in favor of assessee.
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