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2013 (6) TMI 603 - AT - CustomsRefund claim - appellants paid the export cess by mistake and Revenue accepted the same, without any objection - Held that:- It seems to be a case of payment of export cess under a mistake. Neither the appellant was aware of the exemption of the same or the Revenue adviced him not to pay the cess. The decision of Aman Medical Products Ltd. vs. CC, Delhi (2009 (9) TMI 41 - DELHI HIGH COURT) wherein held that when there is no list between the assessee and the Revenue, non-filing of any appeal against the assessment order cannot act fatal to the assessee’s claim of refund. By applying the ratio of the above decision to the facts of the present case, there was no list between the appellant and the Revenue and it was a simple case of payment of export cess on a mistaken belief, which was also not rectified by the Revenue. Revenue’s appeal is accordingly rejected.
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