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2011 (6) TMI 255 - AT - CustomsRefund claim - duty paid in excess at the time of clearance - The original adjudicating authority rejected the refund claim on the ground that the appellants have not challenged the assessment but only filed the refund claim against the Order-in-Original - Held that 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 - Considering the facts and the legal interpretations I remand the case to the original adjudicating authority for denovo adjudication and to decide afresh the matter in accordance with law
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