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2017 (1) TMI 1450 - AT - CustomsRefund of excess Customs duty - duty paid in cash which had earlier been sanctioned by the Assistant Commissioner but was reversed by the impugned order - unjust enrichment - Held that: - The appellant relies on Hon’ble Delhi High Court’s decision in the case of Aman Medical Products Ltd. Vs. Commissioner of Customs, Delhi [2009 (9) TMI 41 - DELHI HIGH COURT], where it was held that where there is no contest or lis between the importer and the customs regarding the rate of duty and where there is no assessment order issued by the Customs there could be no challenge or appeal to such order; in such a situation the importer will not be deprived of his right to file refund claim - refund allowed - appeal allowed - decided in favor of appellant.
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