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2014 (12) TMI 21 - AT - CustomsDenial of refund claim - whether without challenging the assessment order on the Bills of Entry, the appellant is entitled for refund or not - Held that:- As per Section 27 (2), the duty borne by the assessee is refundable without challenging the assessment order. In these circumstances, I hold that the appellant are entitled to file refund claim without challenging the assessment order. appellant had produced the balance-sheet which shows that the amount of Anti Dumping Duty paid by them originally is recoverable advance from the customers. Further, they have produced a certificate to the effect that the Anti Dumping Duty has not formed part of the final product. In these circumstances, I hold that the appellant has passed the bar of unjust enrichment. Therefore the appellants are entitled for refund claim - Decided in favour of assessee.
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