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2013 (9) TMI 389 - AT - CustomsRefund of duty – assessee raised invoice of the imported goods in terms of EURO - but in the bill of entry, the currency was mentioned as Great Britain Pound and value of the goods was converted into Indian currency- whether before filing the refund claim of the excess duty paid due to wrong application of exchange rate, the assessment order was required to be challenged – Held that:- before filing of the refund it was not required for the assessee to challenge the assessment order - the order upholding the rejection of the refund claim was not sustainable and was liable to be set aside – court followed AMAN MEDICAL PRODUCTS LTD. Versus COMMISSIONER OF CUSTOMS, DELHI (2009 (9) TMI 41 - DELHI HIGH COURT) - the purpose of filing refund the assessment order was not required to be challenged when higher duty was paid due to inadvertence - higher duty had been paid due to wrong application of exchange rate which was due to clerical error. Unjust enrichment - the matter was remanded to the Commissioner (Appeals) for examining the unjust enrichment angle and if the assessee produced convincing evidence that the incidence of duty whose refund was claimed by them had not been passed on by them - they would be eligible for refund – decided in favour of assessee.
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